The Council Tax (Discounts) (Scotland) Order 1992
Under Part II of, and Schedule 11 to, the Local Government Act 1992 “the Act”), the council tax and the council water charge become payable in Scotland with effect from 1st April 1993. The amounts payable may be reduced where a person resident in a dwelling falls to be disregarded for the purposes of discount. Schedule 1 to the Act provides for classes of persons to qualify for the purposes of discount. This Order makes further provisions in relation to certain of those classes.