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The Water and Sewerage Charges (Exemption and Reduction) (Scotland) Regulations 2006
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- Scottish Statutory Instruments
- 2006 No. 72
- Regulation 5
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Reduction of Charges: dwellings
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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).
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