The Council Tax (Reductions for Disabilities) (Scotland) Amendment Regulations 1999
The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992 (“the 1992 Regulations”) make provision for a reduced amount of council tax to be payable where a dwelling is the sole or main residence of a person who is substantially and permanently disabled, and the dwelling satisfies certain conditions. The council tax bill is in such a case calculated as if the dwelling was in a lower valuation band than is in fact the case.