The Council Tax (Reduction of Liability) (Scotland) Regulations 1996

Explanatory Note

(This note is not part of the Regulations)

With effect from 1st April 1996, new single tier local authorities will replace regional and district councils in mainland Scotland. In certain cases, the area of a new local authority will consist of the areas, or parts of areas, of more than one district council.

These Regulations make provision so as to reduce, in respect of financial years 1996-97 and 1997-98, the amount payable as council tax in respect of dwellings situated in any of the 22 district council areas specified in column 1 of the Schedule to the Regulations. For 1996-97, the amount payable is to be calculated as if the council tax set for a band D dwelling by the relevant new local authority was reduced by the appropriate amount specified in column 2 of the Schedule. In 1997-98, the calculation is to be carried out as if the council tax set was reduced by half the amount specified in the Schedule.