http://www.legislation.gov.uk/ukpga/1992/14/section/79Local Government Finance Act 1992An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.1992-03-06texttext/xmlenStatute Law Database2026-05-08Expert Participation2026-05-06
Local Government Finance Act 1992s. 6(2)(ea)Local Government Finance Act 2012s. 13(1)s. 13(2)Local Government Finance Act 1992s. 13(8)(ba)(bb)Local Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(2)(e)(ii)s. 23(7)Local Government Finance Act 1992s. 13(11)(12)Local Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(2)(f)s. 23(7)Local Government Finance Act 1992s. 66(2)(bza)Local Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(6)s. 23(7)Local Government Finance Act 1992Sch. 1BLocal Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(7)s. 23(7)Local Government Finance Act 1992ActThe Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010reg. 16 Sch. 2reg. 1(2)
Part II Council Tax: Scotland Amounts of tax payable Discounts.791The amount of council tax payable in respect of a chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—athere is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; orbthere are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.2The amount of council tax payable in respect of a chargeable dwelling and any day shall be subject to a discount equal to twice the appropriate percentage of that amount if on that day—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bthere are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount.3In this section “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in respect of the financial year in which the day falls, such other percentage as is specified in the order.4No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.5Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount.S. 79 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch.S. 79 applied (12.1.1995) by S.I. 1994/3170, reg. 4(a)S. 79(2)(a) repealed (1.4.2005) by The Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005 (S.S.I. 2005/51), reg. 2