The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1988

Limit on discounts

6.  For the purposes of paragraph 4A of Schedule 2 to the Act (which makes provision for the reduction in certain circumstances of the amount of a community charge or a community water charge which a person is liable to pay by not more than such limit as is prescribed), the limit prescribed is—

(a)in relation to the personal, standard or collective community charge imposed by a local authority in respect of any financial year, 5% of the amount of the personal community charge determined by that local authority in respect of that year; and

(b)in relation to the personal, standard or collective community water charge imposed by a regional or islands council in respect of any financial year, 5% of the amount of the personal community water charge determined by that regional or, as the case may be, islands council in respect of that year.