http://www.legislation.gov.uk/ukpga/1992/14/section/80Local 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 Part II Council Tax: Scotland Amounts of tax payable Reduced amounts.801The Secretary of State may make regulations as regards any case where—aa person is liable to pay an amount to a localauthority in respect of council tax for any financial year which is prescribed; andbprescribed conditions are fulfilled.2The regulations may provide that the amount he is liable to pay shall be an amount which—ais less than the amount it would be apart from the regulations; andbis determined in accordance with prescribed rules.3This section applies whether the amount mentioned in subsection (1) above is determined under section 78 above or under that section read with section 79 above.4The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include the making of an application by the person concerned and all or any of—athe factors mentioned in subsection (5) below; orbthe factors mentioned in subsection (6) below.5The factors mentioned in subsection (4)(a) above are—acommunity charges for a period before 1st April 1993;bthe circumstances of, or other matters relating to, the person concerned;can amount—irelating to the local authority whose council tax constitutes the amount referred to in subsection (1) above;iiwhich is specified, or is to be specified, in a report laid, or to be laid, before the House of Commons;dsuch other amounts as may be prescribed or arrived at in a prescribed manner.6The factors referred to in subsection (4)(b) above are—aa disabled person having his sole or main residence in the dwelling concerned;bthe circumstances of, or other matters relating to, that person;cthe physical characteristics of, or other matters relating to, that dwelling.7The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include all or any of the factors mentioned in subsection (5) or subsection (6) (b) or (c) above.8Without prejudice to the generality of section 113(2) below, regulations under this section may include—aprovision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each local authority;bprovision requiring him to lay the report before the House of Commons;cprovision for the review of any prescribed decision of a local authority relating to the application or operation of the regulations;dprovision that no appeal may be made to the First-tier Tribunal for Scotland in respect of such a decision, notwithstanding section 81(1) below.9To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—ainclude in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;binclude in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.10In subsection (9) above “social security instrument” meansaan order or regulations made, or falling to be made, by the Secretary of State under the Social Security Acts; orbregulations made, or falling to be made, under Part 4 of the Welfare Reform Act 2012.S. 80 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.Word in s. 80(1)(a) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(4)(a) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)S. 80(5)(c)(i) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(4)(b); S.I. 1996/323, art. 4(1)(c)Word in s. 80(8)(c) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(4)(a) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)Words in s. 80(10)(a) in s. 80(10) renumbered as s. 80(10)(a) (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 7(3)(a)S. 80(10)(b) and word inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 7(3)(b)Words in s. 80(8)(d) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(2) (with sch. 1 paras. 1-4, 13-20)