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The Council Tax (Discounts) (Scotland) Amendment Regulations 1998
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- 1998 No. 340 (S. 15)
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
Under Part II of the Local Government Finance Act 1992, the amount payable as council tax for a dwelling in Scotland is reduced where a person resident in that dwelling falls to be disregarded for the purposes of discount. Schedule 1 to the 1992 Act provides for classes of persons to qualify for the purposes of discount and the Council Tax (Discounts) (Scotland) Regulations 1992 make additional provision in relation to certain of those classes.
These Regulations amend regulation 2 of the 1992 Regulations, which prescribes conditions which must be fulfilled if a care worker is to be disregarded for the purposes of discount. The amendment increases from £30 to £36 per week the maximum remuneration which a care worker can earn and still be disregarded.
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