{
  "url": "https://openlegislation.uk/water-and-sewerage-charges-exemption-and-reduction-scotland-regulations-2006/regulation-5",
  "json_url": "https://openlegislation.uk/water-and-sewerage-charges-exemption-and-reduction-scotland-regulations-2006/regulation-5.json",
  "legislation": "ssi/2006/72",
  "legislation_title": "The Water and Sewerage Charges (Exemption and Reduction) (Scotland) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/water-and-sewerage-charges-exemption-and-reduction-scotland-regulations-2006",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Reduction of Charges: dwellings",
  "text": "(1) Where a person receives council tax benefit in respect of the dwelling for any period during a relevant year, then the amount payable in respect of water charges or sewerage charges, or both, shall during such a period be subject to the percentage discount calculated in accordance with the formula specified in paragraph (2), unless a discount already applies by virtue of regulation 4.\n(2) The formula is:–\nR%=25×AB Where–\n“R” is the percentage discount of water charges or sewerage charges, or both;\n“A” is the amount of council tax benefit which a person receives in respect of that dwelling for the period mentioned in paragraph (1); and\n“B” is the council tax for which that person is liable in respect of that dwelling for the period mentioned in paragraph (1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2006/72/regulation/5",
    "retrieved_at": "2026-10-28T22:21:25.424949+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."
}