2018 No. 39
The Council Tax (Discounts) (Scotland) Amendment Regulations 2018
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 113(1) and paragraph 11 of schedule 1 of the Local Government Finance Act 19921 and all other powers enabling them to do so.
Citation and commencement1
These Regulations may be cited as the Council Tax (Discounts) (Scotland) Amendment Regulations 2018 and come into force on 1st April 2018.
Amendment of the Council Tax (Discounts) (Scotland) Regulations 1992
2
The Council Tax (Discounts) (Scotland) Regulations 19922 are amended as follows.
3
After paragraph 5 of the schedule3 insert—
6
Care leavers
1
A person shall be disregarded for the purposes of discount on a particular day if on that day the person is a care leaver.
2
A care leaver is a person who—
a
is at least 18 years of age but not yet 26 years of age;
b
was on that person’s sixteenth birthday or at any subsequent time looked after by a local authority; and
c
is no longer looked after by a local authority.
3
In paragraph (2), the reference to “looked after” is to be construed in accordance with sections 17(6) (duty of local authority to child looked after by them) and 29(7) (after-care) of the Children (Scotland) Act 19954.
(This note is not part of the Regulations)