The Water and Sewerage Charges (Exemption and Reduction) (Scotland) Regulations 2006

Citation and commencement

1.  These Regulations may be cited as the Water and Sewerage Charges (Exemption and Reduction) (Scotland) Regulations 2006 and shall come into force on 1st April 2006.

Interpretation

2.  In these Regulations–

“the 1992 Act” means the Local Government Finance Act 1992(1);

“the 2005 Regulations” means the Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005(2);

“charges scheme” means a charges scheme made under section 29A of the Water Industry (Scotland) Act 2002 for a relevant year(3);

“council tax” has the same meaning as in Part II of the 1992 Act;

“council tax benefit” has the same meaning as in Part VII of the Social Security Contributions and Benefits Act 1992(4);

“dwelling” has the same meaning as in Part II of the 1992 Act;

“relevant year” means the financial year 2006–07, 2007–08, 2008–09 or 2009–10;

“sewerage charges” means charges payable under a charges scheme in respect of the provision of sewerage services to a dwelling in a relevant year; and

“water charges” means charges payable under a charges scheme in respect of the provision of water supply services to a dwelling in a relevant year.

Reduction of Charges: dwellings

3.  Where–

(a) a person is, under a charges scheme, liable in a relevant year to pay water charges or sewerage charges, or both;

(b) those charges are payable to a local authority by virtue of the Water Services Charges (Billing and Collection) (Scotland) Order 2006(5); and

(c) those charges are payable in respect of a dwelling other than a dwelling to which the 2005 Regulations apply,

the amount payable in respect of those charges shall be subject to the percentage discount specified in regulation 4 or, as the case may be, calculated in accordance with regulation 5.

4.  Where any council tax payable for the dwelling is for any period during a relevant year subject to a percentage discount under section 79 of the 1992 Act (discounts), then the amount payable in respect of water charges or sewerage charges, or both, shall during such a period be subject to the same percentage discount as applies under that section.

5.—(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.

(2) The formula is:–

Where–

• “R” is the percentage discount of water charges or sewerage charges, or both;

• “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

• “B” is the council tax for which that person is liable in respect of that dwelling for the period mentioned in paragraph (1).

Amendment of the Water and Sewerage Charges (Exemption)(Scotland) Regulations 2002

6.  In regulation 2(1) of the Water and Sewerage Charges (Exemption) (Scotland) Regulations 2002(6) (interpretation), for the definition of “the relevant period” substitute–

““relevant period” means the period of 8 years beginning with 1st April 2002.”.

RHONA BRANKIN

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

22nd February 2006