Contents
1Citation and commencement#
These Regulations may be cited as the Water and Sewerage Charges (Exemption and Reduction) (Scotland) Regulations 2006 and shall come into force on 1st April 2006.
2Interpretation#
In these Regulations–• “the 1992 Act” means the Local Government Finance Act 1992;• “the 2005 Regulations” means the Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005;• “charges scheme” means a charges scheme made under section 29A of the Water Industry (Scotland) Act 2002 for a relevant year;• “council tax” has the same meaning as in Part II of the 1992 Act;• “council tax benefit” has the same meaning as in Part VII of the Social Security Contributions and Benefits Act 1992;• “dwelling” has the same meaning as in Part II of the 1992 Act;• “relevant year” means the financial year 2006–07, 2007–08, 2008–09 or 2009–10;• “sewerage charges” means charges payable under a charges scheme in respect of the provision of sewerage services to a dwelling in a relevant year; and• “water charges” means charges payable under a charges scheme in respect of the provision of water supply services to a dwelling in a relevant year.
3Reduction of Charges: dwellings#
Where–
(a)a person is, under a charges scheme, liable in a relevant year to pay water charges or sewerage charges, or both;
(b)those charges are payable to a local authority by virtue of the Water Services Charges (Billing and Collection) (Scotland) Order 2006; and
(c)those charges are payable in respect of a dwelling other than a dwelling to which the 2005 Regulations apply,
the amount payable in respect of those charges shall be subject to the percentage discount specified in regulation 4 or, as the case may be, calculated in accordance with regulation 5.
4Reduction of Charges: dwellings#
Where any council tax payable for the dwelling is for any period during a relevant year subject to a percentage discount under section 79 of the 1992 Act (discounts), then the amount payable in respect of water charges or sewerage charges, or both, shall during such a period be subject to the same percentage discount as applies under that section.
5Reduction of Charges: dwellings#
(1)Where a person receives council tax benefit in respect of the dwelling for any period during a relevant year, then the amount payable in respect of water charges or sewerage charges, or both, shall during such a period be subject to the percentage discount calculated in accordance with the formula specified in paragraph (2), unless a discount already applies by virtue of regulation 4.
(2)The formula is:–
6Amendment of the Water and Sewerage Charges (Exemption)(Scotland) Regulations 2002#
In regulation 2(1) of the Water and Sewerage Charges (Exemption) (Scotland) Regulations 2002 (interpretation), for the definition of “the relevant period” substitute–“• “relevant period” means the period of 8 years beginning with 1st April 2002.”
Contains public sector information licensed under the Open Government Licence v3.0.