The Council Tax (Discounts) (Scotland) Regulations 1992
Part II of, and Schedule 11 to, the Local Government Finance Act 1992 ( “the Act”) provide that the council tax and the council water charge in respect of dwellings in Scotland shall come into operation with effect from financial year 1993/94. The amounts payable may be reduced where a person resident in a dwelling qualifies to be disregarded for the purposes of discount. Schedule 1 to the Act specifies classes of person who qualify to be disregarded for the purposes of discount. These Regulations make additional provision in this regard as respects Scotland.