COUNCIL TAX, SCOTLAND Citation, commencement, extent and interpretation 1 1 These Regulations may be cited as the Council Tax (Discounts) (Scotland) Regulations 1992 and shall come into force on 1st April 1993. 2 These Regulations extend to Scotland only. 3 In these Regulations— “ the Act ” means the Local Government Finance Act 1992; “charitable” shall be construed in the same way as if it were contained in the Income Tax Acts; and “relevant body” means— a local authority; the Crown; a body established for charitable purposes only. Care workers 2 1 For the purposes of paragraph 9 of Schedule 1 to the Act (disregard for the purposes of discount of persons providing care or support (or both) to other persons, if prescribed conditions are fulfilled), and of that paragraph as read with paragraph 11 of Schedule 11 to the Act, it is prescribed that either the conditions set out in paragraph (2) below or those set out in paragraph (3) below must be fulfilled. 2 The conditions set out in this paragraph are that the person— a either— i is providing care or support (or both) on behalf of a relevant body; or ii is employed to provide care or support (or both) by the person to whom it is provided and to whom he was introduced by a body established for charitable purposes only; b is engaged or employed to provide care or support (or both) for at least 24 hours per week; c receives no more than £44 per week as remuneration in respect of the hours which he is required to work under the terms of his engagement or employment; and d is resident in premises which— i if sub-paragraph (a)(i) above applies, are provided by or on behalf of the relevant body; or ii if sub-paragraph (a)(ii) above applies, are provided by his employer; for the better performance of his work. 3 The conditions set out in this paragraph are that the person— a is providing care or support (or both) for an average of at least 35 hours per week; b is providing care or support (or both) to a person who is not his spouse , civil partner or a child of his under the age of 18 years; c is providing care or support (or both) to a person who is entitled to — i a higher rate attendance allowance under section 65 of the Social Security Contributions and Benefits Act 1992( ); ii the highest rate of the care component of a disability living allowance under section 72(4)(a) of that Act; iii an increase in the rate of his disablement pension under section 104 of that Act by an amount which is the highest amount determined in accordance with paragraph (a) of regulation 19 of the Social Security (General Benefit) Regulations 1982 or, in a case to which paragraph (b) of that regulation applies, the amount determined in accordance with that paragraph ; ... iiia the daily living component of personal independence payment at the enhanced rate (as referred to in section 78(2) of the Welfare Reform Act 2012); iiib armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011; iiic the highest rate of the care component of child disability payment in accordance with regulation 11 (care component criterion: lowest, middle or highest rate care component) of the Disability Assistance for Children and Young People (Scotland) Regulations 2021, or short-term assistance in accordance with Part 1 of the schedule (short-term assistance) of those Regulations where the “earlier determination” referred to in paragraph 1(1)(a) of that schedule awarded the highest rate of the care component of child disability payment, ... iiid the enhanced rate of the daily living component of adult disability payment in accordance with regulation 5 (daily living component) of the Disability Assistance for Working Age People (Scotland) Regulations 2022, or short-term assistance in accordance with Part 1 of schedule 2 (short-term assistance) of those Regulations where the “earlier determination” referred to in paragraph 1(1)(a) of that schedule awarded the enhanced rate of the daily living component of adult disability payment, ... iiie the higher rate of Pension Age Disability Payment in accordance with regulation 6 (eligibility criteria: rates of Pension Age Disability Payment) of the Disability Assistance for Older People (Scotland) Regulations 2024, or short-term assistance in accordance with Part 1 of the schedule (short-term assistance) of those Regulations where the “earlier determination” referred to in paragraph 1(1)(a) of that schedule awarded the higher rate of Pension Age Disability Payment, ... iiif the highest rate of the care component of Scottish adult disability living allowance in accordance with regulation 6(4)(a) of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025, or short-term assistance in accordance with Part 1 of schedule 1 (short-term assistance) of those Regulations where the “earlier determination” referred to in paragraph 1(1)(a) of schedule 1 (entitlement to short-term assistance) of those Regulations awarded the highest rate of the care component of Scottish adult disability living allowance, or iv an increase in a constant attendance allowance under the proviso to article 14 of the Personal Injuries (Civilians) Scheme 1983( ), or under article 14(1)(b) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983( ) (including that provision as applied, whether with or without modifications, by any other instrument); and d is resident in the same dwelling as that in which the person to whom he is providing care or support (or both) is resident. 4 For the purposes of sub paragraph (b) of paragraph (3) above– a a person is the spouse of another if they are a man and a woman– i who are married to each other; or ii who are not married to each other but are living together as husband and wife; and b a person is the civil partner of another if they are of the same sex and– i are civil partners of each other; or ii are not civil partners of each other but are living together as civil partners to each other. Persons of other descriptions 3 The Schedule to these Regulations, which makes provision as to persons who are to be disregarded for the purposes of discount in terms of paragraph 11 of Schedule 1 to the Act and in terms of that paragraph as read with paragraph 11 of Schedule 11 to the Act, shall have effect. Allan Stewart Parliamentary Under Secretary of State, Scottish Office St. Andrew’s House, Edinburgh 12th June 1992