The Council Tax (Discounts) (Scotland) Amendment Order 2011

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003 (“the 2003 Order”) so far as it relates to the definition of “student” and the institutions they attend.

The 2003 Order makes provision for prescribed persons to be disregarded when calculating the amount of council tax payable by a household in Scotland. Article 6 of that Order defines who will qualify for discount by virtue of being a “student”.

This Order makes four substantive changes to the definition of “student”. It includes within the definition of “student” those who are students of institutions situated in Member States other than the United Kingdom. It does so by replacing the specified courses and institutions set out in Schedules 2 and 3 to the 2003 Order with a new Schedule 2. It also ensures that a consistent approach is taken to students of UK and other EU institutions by including courses provided by other EU institutions within the definition of “excepted course” in Schedule 1.

Further, this Order includes students who are undertaking courses by way of distance learning in a new article 6(4)(b)(i) of the 2003 Order, inserted by article 4 to ensure that distance learners are also disregarded when calculating council tax liability. Finally, it includes students who are on work experience placements which do not require to be undertaken as part of the course but which are arranged or permitted by the institution.

This Order also makes various consequential amendments to the 2003 Order.