{
  "url": "https://openlegislation.uk/personal-community-charge-students-scotland-regulations-1988/note",
  "json_url": "https://openlegislation.uk/personal-community-charge-students-scotland-regulations-1988/note.json",
  "legislation": "uksi/1988/632",
  "legislation_title": "The Personal Community Charge (Students) (Scotland) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/personal-community-charge-students-scotland-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSection 8(4) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 provides that, for the purposes of section 8, a person undertaking a full-time course of education shall be regarded as being solely or mainly resident in the area of the local authority in which he is resident during term time for the purpose of undertaking the course, until he ceases to undertake the course.\nSection 8(5) of that Act, and that section as it has effect in relation to the community water charges by virtue of paragraph 11 of Schedule 5 to that Act, provides that a person undertaking a full-time course of education shall, in respect of the period beginning when he undertakes the course and ending when he ceases to do so, be liable for only such percentage as may be prescribed of the amount of the personal community charge and personal community water charg ffie for which he would otherwise be liable.\nThese Regulations prescribe for the purposes of section 8 of that Act the meaning of—\n(a) “full-time course of education”,\n(b) “person undertaking a full-time course of education”,\n(c) “term time”, and\n(d) “ceases to undertake the course”.\nThe Regulations also prescribe the percentage of the personal community charge and personal community water charge, for the purposes of section 8, as being 20%.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/632/note",
    "retrieved_at": "2026-10-29T16:08:33.795294+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}