The Council Tax (Discounts) (Scotland) Amendment Regulations 2007
Under Part II of the Local Government Finance Act 1992 (“the 1992 Act”), the amount payable as council tax for a dwelling in Scotland is reduced in circumstances where a person resident in that dwelling falls to be disregarded for the purposes of discount (and where there is no more than one other person resident in the dwelling liable for council tax). Schedule 1 to the 1992 Act provides for classes of persons to qualify for the purposes of discount and the Council Tax (Discounts) (Scotland) Regulations 1992 (“the 1992 Regulations”) make additional provision in relation to certain of those classes.