(This note is not part of the Regulations)
Schedule 1A to the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (“the 1987 Act”), as inserted by paragraph 35 of Schedule 12 to the Local Government Finance Act 1988, describes the persons who are exempt from liability to pay the personal community charge.
Schedule 1A to the 1987 Act is also applied in relation to the community water charges by paragraph 11 of Schedule 5 to the 1987 Act and the Community Water Charges (Scotland) Regulations 1988. It therefore also describes the persons who are exempt from liability to pay the personal community water charge.
Paragraph 4 of Schedule 1A provides for the exemption of persons who are severely mentally impaired if they satisfy one or more of the conditions mentioned in sub-paragraph (2) of that paragraph.
Paragraph 4(4) of Schedule 1A gives the Secretary of State power to amend these conditions and to prescribe new conditions. These Regulations prescribe 3 further conditions which relate to eligibility for certain invalidity pensions or unemployability allowances or supplements.