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

Explanatory Note

(This note is not part of the Regulations)

Section 40 of the Water Industry (Scotland) Act 2002 (“the 2002 Act”) provides for the Scottish Ministers to make regulations to exempt from or reduce, liability for water or sewerage charges which would otherwise be payable in respect of services provided by Scottish Water. In accordance with this provision, these regulations provide for the exemptions and reductions from liability for such charges which apply for the financial years 2006–07, 2007–08, 2008–09 and 2009–10.

Regulations 3 to 5 make provision for reduced liability for water or sewerage charges in the case where charges are collected by a local authority on behalf of Scottish Water by virtue of an Order under section 37 of the 2002 Act.

Regulation 3 sets out the circumstances which must be satisfied before the relevant reduction in regulation 4 or 5 applies.

Regulation 4 provides for reduced liability for charges equivalent to any reduced liability for council tax by virtue of section 79 of the Local Government Finance Act 1992.

Regulation 5 provides for reduced liability as calculated in accordance with the formula specified there, in the case of a dwelling in respect of which a person receives council tax benefit for any council tax liability. However, the reduction does not apply in the case where a reduction already applies by virtue of regulation 4.

Regulation 6 amends the definition of “the relevant period” in regulation 2(1) of the Water and Sewerage Charges (Exemption) (Scotland) Regulations 2002 (S.S.I. 2002/167) so that the existing scheme of exemptions under those regulations will continue to apply until the end of the financial year 2009 2010.