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The Council Tax (Discounts) (Scotland) Regulations 1992

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School leavers

3.  A person shall be disregarded for the purposes of discount on a particular day if—

(a)he is aged under 20 on the day;

(b)the day falls no earlier than 1st May and no later than 31st October in a year; and

(c)on 30th April in the year in question he was a student by virtue of article 6(1)(b) of the Council Tax (Discounts) (Scotland) Order 1992((1)) and he has since ceased to be such a student.

(1)

S.I. 1992/1408.

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