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The Personal Community Charge (Nursing Students) (Scotland) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 1880 (S. 188)
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
In terms of subsections (5) and (6A) of section 8 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 ( “the 1987 Act ”), persons undertaking full-time courses of education or of nursing education are liable to pay only a prescribed percentage of the personal community charge. The Personal Community Charge (Students) (Scotland) Regulations 1989 set that prescribed percentage at 20% and defined those persons who were to be treated as undertaking full-time courses of education or of nursing education. These Regulations amend the definitions in question to take account of the introduction in August 1992 of the new 1992 programmes of preparation for nursing and midwifery students.
In terms of paragraph 6 of Schedule 1A to the 1987 Act, persons undertaking full-time courses of education who are resident in the United Kingdom outside Scotland during term-time are exempt from the Scottish personal community charge. These Re figulations also amend the Personal Community Charge (Exemptions) (Scotland) Regulations 1989 so that nursing and midwifery students undertaking the 1992 programmes of preparation outside Scotland will be thus exempt.
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