1995 No. 599 (S.50)
COUNCIL TAX, SCOTLAND
WATER SUPPLY, SCOTLAND
The Council Tax (Discounts) (Scotland) Amendment Order 1995
6th March 1995
Laid before Parliament
10th March 1995
Coming into force
13th April 1995
The Secretary of State, in exercise of the powers conferred upon him by section 113(1) of, and paragraph 2 of Schedule 1 to, the Local Government Finance Act 1992(1) and that paragraph as read with paragraph 11 of Schedule 11 to that Act and with the Council Water Charge (Scotland) Regulations 1992(2) made thereunder, and of all other powers enabling him in that behalf, hereby makes the following Order:
Citation and commencement
1. This Order may be cited as the Council Tax (Discounts) (Scotland) Amendment Order 1995 and shall come into force on 13th April 1995.
Amendment of Order
2. For sub-paragraph (a) of article 4(2) of the Council Tax (Discounts) (Scotland) Order 1992(3), there shall be substituted the following sub-paragraph:—
“(a)an incapacity benefit under section 30A of the Social Security Contributions and Benefits Act 1992(4);”.
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
6th March 1995
(This note is not part of the Order)
The amount of council tax or council water charge payable under the Local Government Finance Act 1992 may be reduced where a person resident in a dwelling falls to be disregarded for the purposes of discount. Schedule 1 to the 1992 Act provides for classes of persons to qualify for the purposes of discount and the Council Tax (Discounts) (Scotland) Order 1992 (“the 1992 Order”) makes further provision in relation to certain of those classes.
This Order amends article 4 of the 1992 Order (the severely mentally impaired) so that a person may qualify if he is entitled to an incapacity benefit under section 30A of the Social Security Contributions and Benefits Act 1992.
1992 c. 14.
S.I. 1992/1408; relevant amending instrument is S.I. 1994/626.
1992 c. 4; section 30A is inserted by the Social Security (Incapacity for Work) Act 1994 (c. 18), section 1 and S.I. 1994/2926 with effect from 13th April 1995.