Remedy
Start free

Section 79: Discounts.

Local Government Finance Act 1992 · 1992 c. 14View on legislation.gov.uk

Part II: Council Tax: Scotland

The amount of council tax payable in respect of a chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—

there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or
there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.

The amount of council tax payable in respect of a chargeable dwelling and any day shall be subject to a discount equal to twice the appropriate percentage of that amount if on that day—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount.

In this section "the appropriate percentage" means 25 per cent. or, if the Secretary of State by order so provides in respect of the financial year in which the day falls, such other percentage as is specified in the order.

No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.