The Council Tax (Discounts) (Scotland) Regulations 1992

Regulation 3

SCHEDULE PERSONS DISREGARDED FOR PURPOSES OF DISCOUNT

International headquarters and defence organisations

1.—(1) A person shall be disregarded for the purposes of discount on a particular day if on the day he is a member of a headquarters or a dependant of such a member.

(2) A headquarters, in relation to a particular day, is a headquarters or organisation designated on that day by an Order in Council under section 1 of the International Headquarters and Defence Organisations Act 1964((1)).

(3) A person is, on a particular day, a member of a headquarters or a dependant of such a member if he is on that day such a member or dependant within the meanings of the Schedule to that Act.

Religious communities

2.—(1) A person shall be disregarded for the purposes of discount on a particular day if on the day—

(a) he is a member of a relevant religious community; and

(b) he has no income (disregarding any pension in respect of former employment) or capital of his own and is dependent on the community concerned for his material needs.

(2)  A relevant religious community is a religious community whose principal occupation—

(a) is prayer, contemplation, education or the relief of suffering; or

(b) consists of two or more of these occupations.

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((2)) and he has since ceased to be such a student.

(1)

1964 c. 5.

(2)

S.I. 1992/1408.