The Personal Community Charge (Reduction for 1992-93) (Scotland) Regulations 1992

Persons eligible for reduction

13.—(1) In this Part, an “eligible person” means, subject to paragraph (4) and to regulation 17, a person if—

(a) on 1st April 1992, he is solely or mainly resident in the area of a local authority;

(b) on that date, he is liable to pay the personal community charge determined by that local authority in respect of the financial year 1992-93;

(c) on that date, there is another person or there are other persons—

(i) who is or are solely or mainly resident at the address of the dwellinghouse specified in the register as having been his sole or main residence on that date; and

(ii) who is or are liable to pay the personal community charge on that date;

(d) on 31st March 1989, there was an entry in the valuation roll in respect of lands and heritages comprising or including that dwellinghouse; and

(e) the condition specified in paragraph (2) or, as the case may be, paragraph (3) is fulfilled.

(2) In the case where the dwellinghouse referred to in paragraph (1)(c) is situated in the area of an islands council, the condition specified is that—

• where—

  (i)

  A and R shall have the same meanings as they have respectively in paragraph (2) of regulation 7 but as if any reference in that paragraph to the dwellinghouse referred to in paragraph (1)(c) of regulation 7 was construed as a reference to the dwellinghouse referred to in paragraph (1)(c) of regulation 13; and

  (ii)

  C is the number of persons who are, on 1st April 1992, solely or mainly resident in the dwellinghouse and liable to pay the personal community charge.

(3) In the case where the dwellinghouse referred to in paragraph (1)(c) is situated in the area of a regional council, the condition specified is that—

• where—

  (i)

  B and S shall have the same meanings as they have respectively in paragraph (3) of regulation 7 but as if any reference in that paragraph to the dwellinghouse referred to in paragraph (1)(c) of regulation 7 was construed as a reference to the dwellinghouse referred to in paragraph (1)(c) of regulation 13; and

  (ii)

  C is the number of persons who are, on 1st April 1992, solely or mainly resident in the dwellinghouse and liable to pay the personal community charge.

(4) A person who satisfies the conditions of being an eligible person under paragraph (1) and also under regulation 19(1) shall only be an eligible person under this Part if this would result in a greater reduction than under Part IV in the amount of the personal community charge in respect of the financial year 1992-93 which he would pay apart from these Regulations.