The Personal Community Charge (Exemptions) (Scotland) Regulations 1989

Explanatory Note

(This note is not part of the Regulations)

These Regulations prescribe certain matters falling to be prescribed under Schedule 1A to the Abolition of Domestic Rates Etc. (Scotland) Act 1987, as inserted by paragraph 35 of Schedule 12 to the Local Government Finance Act 1988. That Schedule describes the persons who are exempt from liability to pay the personal community charge and, as applied in relation to the community water charges by paragraph 11 of Schedule 5 to the 1987 Act and the Community Water Charges (Scotland) Regulations 1988, from liability to pay the personal community water charge.

Under paragraph 1(6) of Schedule 1A the Secretary of State may by regulations provide that a person is exempt from liability if he is imprisoned, detained or in custody under the Army Act 1955, the Air Force Act 1955 or the Naval Discipline Act 1957 and certain prescribed conditions are fulfilled. Regulation 3 provides for the exemption of such a person unless, where he is in custody under arrest, it is under open arrest or for no longer than 48 hours.

Paragraph 4 of Schedule 1A provides for the exemption of persons who are severely mentally impaired if they satisfy one or more of the conditions mentioned in sub-paragraph (2) of that paragraph. Sub-paragraph (4) gives the Secretary of State power to amend these conditions and to prescribe new conditions. Regulation 4 and Schedule 1 prescribe further conditions which relate to eligibility for certain invalidity pensions, unemployability allowances or supplements or disability pensions or awards. Regulation 5 revokes the Personal Community Charge (Exemption for the Severely Mentally Impaired (Scotland) Regulations 1988 which had previously prescribed conditions.

Under paragraph 6 of Schedule 1A a person is exempt if he is undertaking a full-time course of education and he is resident during term time in England, Wales or Northern Ireland for the purpose of undertaking the course. Regulations 6 and 7 and Schedule 2 to these Regulations make provision for determining whether a person is undertaking such a course and prescribe the meaning of “term time” .

Under paragraph 10 of Schedule 1A a person is exempt if he is employed to provide care or support (or both) to another person or other persons and certain prescribed conditions are fulfilled. Regulation 8 prescribes those conditions.