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SCOTTISH STATUTORY INSTRUMENTS


2003 No. 176

COUNCIL TAX

WATER SUPPLY

The Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003

  Made 11th March 2003 
  Laid before the Scottish Parliament 11th March 2003 
  Coming into force 1st April 2003 

The Scottish Ministers, in exercise of the powers conferred by section 113(1) of, and paragraphs 1, 2, 4 and 5 of Schedule 1 to, the Local Government Finance Act 1992[1] and of all other powers enabling them in that behalf, hereby make the following Order:

Citation, commencement and extent
     1.  - (1) This Order may be cited as the Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003 and shall come into force on 1st April 2003.

    (2) This Order extends to Scotland only.

Interpretation
    
2. In this Order-

Persons in military detention
     3.  - (1) Under paragraph 1(6) of Schedule 1 to the Act, a person shall be disregarded for the purposes of discount on a particular day if-

    (2) The conditions are that, where a person is in custody under arrest under any of the Acts mentioned in paragraph (1)-

    (3) A person is to be treated as in custody under open arrest for the purposes of paragraph (2)(a) if the person is so treated for the purposes of Queen's Regulations for the Navy, Army or Air Force.

The severely mentally impaired
     4.  - (1) The conditions prescribed for the purposes of paragraph 2(1)(c) of Schedule 1 to the Act are that the person in question-

    (2) The qualifying benefits are-

    (3) The requirements in this paragraph are-

    (4) A qualifying person is

Apprentices
     5.  - (1) For the purposes of paragraph 4 of Schedule 1 to the Act, "apprentice" means a person who, on a particular day, is-

    (2) A person is undertaking a programme for the purposes of paragraph (1) above on a particular day if the day falls within the relevant period for that programme.

Students
    
6.  - (1) For the purposes of paragraph 4 of Schedule 1 to the Act, "student" means a person who, on a particular day, is not a student nurse (in terms of article 7) and is-

    (2) A person is to be regarded for the purposes of paragraph (1)(b) as undertaking a qualifying course of education on a particular day if-

    (3) A person is to be regarded for the purposes of paragraph (1)(c) as undertaking a course of education on a particular day if-

Student nurses
    
7.  - (1) For the purposes of paragraph 4 of Schedule 1 to the Act, "student nurse" means a person who, on a particular day, is undertaking, at such an educational establishment as is specified in Schedule 3 to this Order, a course which would (if successfully completed) lead to registration on any of Parts 1 to 8, 10 and 12 to 15 of the Register maintained under section 7 of the Nurses, Midwives and Health Visitors Act 1997[22] as a first inclusion on that Register.

    (2) A person is undertaking a course for the purposes of paragraph (1) above on a particular day if the day falls within the relevant period for that course.

Youth training trainees
     8.  - (1) For the purposes of paragraph 4 of Schedule 1 to the Act, "youth training trainee" means a person who, on a particular day, is-

    (2) A person is undertaking a course for the purposes of paragraph (1) on a particular day if the day falls within the relevant period for that course.

Certificates
     9. For the purposes of paragraph 5 of Schedule 1 to the Act-

Revocations
    
10. The Orders specified in Schedule 4 are hereby revoked.


PETER J PEACOCK
Authorised to sign by the Scottish Ministers

St Andrew's House, Edinburgh
11th March 2003



SCHEDULE 1
Article 2


QUALIFYING COURSES OF EDUCATION


     1. A qualifying course of education is a course of education-

     2.  - (1) In paragraph 1(b) above, an excepted course means, subject to sub-paragraphs (2) and (3)-

    (2) For the purposes of sub-paragraph (1)(h), a professional examination is at higher level if its standard is higher than-

    (3) For the purposes of sub-paragraph (1)(i) above, a course is to be regarded as providing education at a higher level if its standard is higher than the standard of courses providing education in preparation for any of the examinations or the assessments mentioned in sub-paragraph (2) above.



SCHEDULE 2
Article 6(1)(c)(i)


SPECIFIED COURSES


Courses at first degree and diploma level
     1. A course at undergraduate level leading to-

Courses in further education
     2. A course in further education leading to an award of the Scottish Certificate of Education, the General Certificate of Education, the General Certificate of Secondary Education or the International Baccalaureate.

     3. A course in further education leading to the National Certificate, the Higher National Certificate or Higher National Diploma of the Scottish Qualifications Authority, or a Scottish Vocational Qualification, or any other course in further education leading to a comparable award.

     4. A course in further education required by an educational establishment to be undertaken prior to any other course mentioned in this Schedule being undertaken.

Teacher training and other courses
     5. A course at undergraduate or postgraduate level for the initial training of teachers, social workers or youth and community workers.

Vocational courses at postgraduate level
     6. A course at postgraduate level leading to a certificate or diploma in professional studies or to any other comparable award.

Courses at higher degree level
     7. A course leading to the award of the degree of Doctor of Philosophy or a Master's degree or to any other comparable award.



SCHEDULE 3
Articles 6(1)(c)(ii) and 9(b)


INSTITUTIONS


     1. A university in the United Kingdom and any college, school, hall or other institution of such a university.

     2. A central institution.

     3. A designated institution.

     4. A college of nursing and midwifery or a college of health, established by a Health Board or by a Regional or District Health authority.

     5. Any other institution in Scotland for the provision of any form of further education (other than a Ministry of Defence training establishment for the armed forces).

     6. An establishment of further education in England or Wales maintained or assisted by a local education authority within the meaning of the Education Act 1996[
24] or in receipt of grants made under regulations made under section 484 of that Act[25].

     7. Any other institution in England or Wales which is-

     8. A college of education within the meaning of article 2(2) of the Education and Libraries (Northern Ireland) Order 1986[27].

     9. An institution of further education in Northern Ireland provided by an Education and Library Board constituted in accordance with Schedule 1 to that Order.

     10. A theological college.

     11. An institution of a Research Council established by Royal Charter under section 1 of the Science and Technology Act 1965[28].



SCHEDULE 4
Article 10


REVOCATIONS


Orders revoked References
The Council Tax (Discounts) (Scotland) Order 1992 S.I. 1992/1408 (S.136)
The Council Tax (Discounts) (Scotland) Amendment Order 1994 S.I. 1994/626 (S.26)
The Council Tax (Discounts) (Scotland) Amendment Order 1995 S.I. 1995/599 (S.50)
The Council Tax (Discounts) (Scotland) Amendment Order 1997 S.I. 1997/586 (S.37)
The Council Tax (Discounts) (Scotland) Amendment Order 1998 S.I. 1998/341 (S.16)



EXPLANATORY NOTE

(This note is not part of the Order)


This Order consolidates with amendments and revokes the provisions of the Council Tax (Discounts) (Scotland) Order 1992 ("the 1992 Order") and Orders amending that Order.

The 1992 Order made provision for certain prescribed persons to be disregarded when calculating the amount of council tax payable by a household in Scotland. This Order consolidates the 1992 Order and its amending Orders (which are revoked in article 10 of this Order).

Article 3 provides for a person to qualify for discount on a particular day if that person is in military detention and certain conditions are fulfilled.

Article 4 provides that, for a person to qualify for discount within the class of the severely mentally impaired, that person must be entitled to one of the benefits listed in the article.

Articles 5 to 8 provide appropriate definitions of persons who will qualify for discount by virtue of being "apprentices", "students", "student nurses" or "youth training trainees".

Article 9 specifies the information to be contained in certificates supplied to students and student nurses and prescribes the educational establishments which are to be responsible for providing such certificates.

The principal changes to the 1992 Order (as amended) are that in article 4 the "disability working allowance" has been renamed the "disabled person's tax credit" and that in article 5 the gross earnings of apprentices have been uprated in line with second adult rebate cases to £163 per week. Article 7 has also been amended to reflect the fact that courses on nursing and midwifery are provided at Further and Higher Educational Institutions.


Notes:

[1] 1992 c.14. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).back

[2] 1980 c.44.back

[3] 1992 c.37.back

[4] 1977 c.49; section 8 was amended by the Health Services Act 1980 (c.53), Schedule 1, paragraph 28, the Health and Social Services and Social Security Adjudications Act 1983 (c.41), Schedule 10, Part I and the National Health Service and Community Care Act 1990 (c.19), section 1 and Schedule 10.back

[5] Section 1(5)(b) was amended by the Local Government and Planning (Scotland) Act 1982 (c.43), Schedule 3, paragraph 37(b) and by the Self-Governing Schools etc. (Scotland) Act 1989 (c.39), Schedule 11.back

[6] 1996 c.56.back

[7] S.I. 1986/594 (N.I.3).back

[8] 1978 c.29; section 2 was amended by the Health and Social Services and Social Security Adjudications Act 1983, Schedule 7, paragraph 1 and by the National Health Service and Community Care Act 1990, section 28, Schedule 9, paragraph 19(1) and Schedule 10.back

[9] 1955 c.18.back

[10] 1955 c.19.back

[11] 1957 c.53.back

[12] 1992 c.4.back

[13] Section 68 was repealed by Schedule 13 to the Welfare Reform and Pensions Act 1999 (c.30) with saving provisions for transitional cases.back

[14] S.I. 1983/686, article 14 was substituted by S.I. 2001/420, Schedule 1, paragraph 3.back

[15] S.I. 1983/883, article 14 was substituted by S.I. 2001/409, Schedule 1, paragraph 3.back

[16] Article 18 was relevantly amended by S.I. 1984/1289, 1985/1313, 1992/702 and 2001/420.back

[17] Article 18 was relevantly amended by S.I. 1984/1154, 1985/1201, 1992/710 and 2001/409.back

[18] S.I. 1987/1967; relevant amending instruments are S.I. 1988/2022, 1995/482, 2303 and 1998/2231.back

[19] 1992 c.4; sections 40 and 41 were substituted by the Social Security (Incapacity for Work) Act 1994 (c.18), Schedule 1, paragraphs 8 and 9, and section 41 was amended by the Pensions Act 1995 (c.26), Schedule 4, paragraph 21(4).back

[20] S.I. 1996/207.back

[21] Paragraph 20H(1) was inserted by paragraph 53 of Schedule 2 to the Jobseekers Allowance (Joint Claims) Regulations 2000 (S.I. 2000/1978).back

[22] 1997 c.24.back

[23] 1973 c.50; section 2 was substituted by the Employment Act 1988 (c.19), section 25 and amended by the Employment Act 1989 (c.38), Schedule 7, Part I.back

[24] 1996 c.56.back

[25] Section 484 was amended by the School Standards and Framework Act 1998 (c.31), Schedule 30, paragraph 125.back

[26] 1992 c.13.back

[27] S.I. 1986/594.back

[28] 1965 c.4; section 1 was amended by the Nature Conservancy Council Act 1973 (c.54), Schedule 4.back



ISBN 0 11062280 4


 
© Crown copyright 2003
Prepared 28 March 2003


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