The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992

• Citation: S.I. 1992/1335
• Sections: 4

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992 and shall come into force on 1st July 1992.

(2) In these Regulations—

“ the Act ” means the Local Government Finance Act 1992;

“qualifying individual” means a person who is substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise); and

“relevant valuation band”, in relation to a dwelling, means the valuation band shown as applicable to the dwelling in the levying authority’s valuation list.

(3) Any reference in these Regulations to a liable person is a reference to a person who is liable (whether his liability is sole or joint and several) to pay to a levying authority, in respect of a particular dwelling, an amount in respect of council tax or the council water charge and includes, unless the context otherwise requires, a reference to a person who in the opinion of the authority will be so liable.

Section 2 Prescribed years

The financial year commencing on 1st April 1993 and any subsequent financial years are prescribed as the years for which these Regulations apply.

Section 3 Eligible persons

(1) Subject to paragraph (4), a person is an eligible person for the purposes of these Regulations if—

(a) he is a liable person as regards a dwelling which is the sole or main residence of at least one qualifying individual and in which there is provided—

(i) a room which is not a bathroom, a kitchen or a lavatory and which is predominantly used (whether for providing therapy or otherwise) by, and is required for meeting the needs of, any qualifying individual resident in the dwelling; or

(ii) a bathroom or kitchen which is not the only bathroom or kitchen within the dwelling and which is required for meeting the needs of any qualifying individual resident in the dwelling; or

(iii) sufficient floor space to permit the use of a wheelchair required for meeting the needs of any qualifying individual resident in the dwelling; and

(b) as regards the financial year in question, an application in writing is made to the levying authority within the area of which that dwelling is situated—

(i) by him or on his behalf; or

(ii) by or on behalf of another person jointly and severally liable with him for council tax or the council water charge in respect of that dwelling.

(2) For the purposes of paragraph (1), and subject to paragraph (3), references to anything being required for meeting the needs of a qualifying individual are references to its being essential or of major importance to his well-being by reason of the nature and extent of his disability.

(3) A wheelchair is not required for meeting an individual’s needs if he does not need to use it within the living accommodation comprising or included in the dwelling concerned.

(4) A person is not an eligible person for the purposes of these Regulations if the relevant valuation band as regards the dwelling in respect of which he is a liable person is valuation band A.

Section 4 Calculation of amount payable

(1) Subject to paragraph (2), the amount of council tax and council water charge payable by an eligible person in respect of the dwelling in question and each day on which the condition referred to in regulation 3(1)(a) is satisfied shall be calculated as if, instead of the relevant valuation band, there had been shown in the valuation list the band which appears immediately above the relevant valuation band in the Table set out in section 74(2) of the Act.

(2) Where, as regards an eligible person, the dwelling in question and a day on which the condition referred to in regulation 3(1)(a) is satisfied—

(a) regulations under section 80 of the Act (other than these Regulations) apply; or

(b) the amount of any council tax benefit to which he is entitled takes the form of a reduction in the amount which he is liable to pay as regards that day;

the amount payable shall be calculated in accordance with these Regulations as read with those regulations or, as the case may be, regulations relating to that reduction( ).