The Personal Community Charge (Exemptions) (Scotland) Regulations 1989

Care workers

8.—(1) For the purposes of paragraph 10 of Schedule 1A to the Act (exemption from liability to pay the personal community charge and personal community water charge of persons employed to provide care or support (or both) to other persons, if prescribed conditions are fulfilled) the conditions to be fulfilled are prescribed in paragraph (2) below.

(2) The conditions are—

(a) that the person is employed to provide care or support (or both) to another person or other persons—

(i) by a body established for charitable purposes only, or

(ii) by a person or other body as a result of being introduced to that person or other body by a body established for charitable purposes only;

(b) that he is so employed under a contract of employment in terms of which—

(i) he is required to provide such care or support (or both) for a period of at least 24 hours per week;

(ii) his salary or wages do not exceed £25 per week; and

(iii) he is required to be resident in premises provided in connection with his employment; and

(c) that he is so resident.

(3) In this regulation “charitable” shall be construed in the same way as if it were contained in the Income Tax Acts.