This Statutory Instrument has been made in consequence of defects in S.I. 1993/277 and is being issued free of charge to all known recipients of that Statutory Instrument.

Statutory Instruments

1993 No. 527 (S.64)

COUNCIL TAX, SCOTLAND

The Council Tax (Transitional Reduction Scheme) (Scotland) Amendment (No.2) Regulations 1993

Made

8th March 1993

Laid before Parliament

10th March 1993

Coming into force

(a) for the purposes of regulations 1(1) and 4

31st March 1993

(b) for all other purposes

1st April 1993

The Secretary of State, in exercise of the powers conferred on him by sections 80 and 116(1) of the Local Government Finance Act 1992(1) and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Council Tax (Transitional Reduction Scheme) (Scotland) Amendment (No.2) Regulations 1993 and shall come into force for the purposes of this paragraph and regulation 4 on 31st March 1993 and for all other purposes on 1st April 1993.

(2) In these Regulations, “the principal Regulations” means the Council Tax (Transitional Reduction Scheme) (Scotland) Regulations 1993(2).

Amendment of principal Regulations

2.  In regulation 5(3)(a) of the principal Regulations, the words “, or regulations under section 9A,” shall be deleted.

3.  Column 2 of the Schedule to the principal Regulations shall be amended by substituting, for the amounts appearing in that column opposite the names of the local authorities specified in column 1 of the Schedule hereto, the amounts appearing opposite the names of those authorities in column 2 of the Schedule hereto.

Revocation

4.  The Council Tax (Transitional Reduction Scheme) (Scotland) Amendment Regulations 1993(3) are hereby revoked.

Allan Stewart

Parliamentary Under Secretary of State, Scottish Office

St. Andrew’s House,

Edinburgh

8th March 1993

Regulation 3

SCHEDULEAMENDED AMOUNTS

Column 1Column 2
Local AuthorityNew Amount
£
Regional Councils
Borders11,802,000
Central35,782,000
Dumfries and Galloway17,490,000
Fife46,261,000
Grampian58,503,000
Highland26,569,000
Lothian115,655,000
Strathclyde245,595,000
Tayside49,414,000
District Councils
Berwickshire790,000
Ettrick and Lauderdale1,361,000
Roxburgh1,354,000
Tweeddale707,000
Annandale and Eskdale1,412,000
Nithsdale2,111,000
Stewartry1,013,000
Wigtown1,086,000
Badenoch and Strathspey546,000
Caithness837,000
Inverness2,437,000
Lochaber755,000
Nairn445,000
Ross and Cromarty1,797,000
Skye and Lochalsh485,000
Sutherland528,000
Islands Councils
Shetland7,471,000

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Transitional Reduction Scheme) (Scotland) Regulations 1993 (“the principal Regulations”) in two respects.

Firstly, the deletion of certain words from regulation 5(3)(a) of the principal Regulations makes clear that, in calculating the amount of council tax transitional reduction to which a person will be entitled, account will be taken in most cases of the actual amount of community charge reduction awarded during 1992/93 to persons resident in the dwelling in question on 31st March 1993.

Secondly, amendments are made to the amounts prescribed in respect of certain local authorities in the Schedule to the principal Regulations. In certain circumstances, these amounts have to be utilised in calculating an authority’s “scheme council tax” by reference to which transitional reduction will be payable. The amendments relate to—

(a)every regional council;

(b)Shetland Islands Council; and

(c)the district councils within the areas of Borders, Dumfries and Galloway and Highland Regional Councils.

In addition, these Regulations revoke as at 31st March 1993 the Council Tax (Transitional Reduction Scheme) Amendment Regulations 1993 (which were due to come into force on 1st April 1993).

(1)

1992 c. 14; section 116(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made.

(2)

S.I. 1993/277.

(3)

S.I. 1993/425.