The Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003

Apprentices

5.—(1) For the purposes of paragraph 4 of Schedule 1 to the Act, “apprentice” means a person who, on a particular day, is–

(a) employed for the purpose of learning a trade, business, profession, office, employment or vocation;

(b) for that purpose undertaking a programme of training leading to a qualification accredited by the Qualifications and Curriculum Authority (QCA) or the Scottish Qualifications Authority (SQA); and

(c) employed at a salary or in receipt of an allowance which is or (if both) which are in total–

(i) substantially less than the salary the person would be likely to receive if the person had achieved the qualification in question; and

(ii) no more than £163 per week.

(2) A person is undertaking a programme for the purposes of paragraph (1) above on a particular day if the day falls within the relevant period for that programme.