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

Calculation of amount payable

4.—(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((1)).

(1)

See section 138 of the Social Security Administration Act 1992 (c. 5), as amended by the Local Government Finance Act 1992, Schedule 9, paragraph 19.