The Personal Community Charge (Exemptions) (Qualifying Courses of Education) (Scotland) Regulations 1990
Under paragraph 6A of Schedule 1A to the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (as amended by paragraph 35 of Schedule 12 to the Local Government Finance Act 1988 and paragraph 14 of Schedule 6 to the Local Government and Housing Act 1989), a person is exempt from the personal community charge if he is aged under 20, he is undertaking a qualifying course of education and the course is not undertaken in consequence of an office or employment held by him.