The Council Tax (Discounts) (Scotland) Amendment Order 2014

Contents

Article 1Citation and commencement#

This Order may be cited as the Council Tax (Discounts) (Scotland) Amendment Order 2014 and comes into force on 1st April 2014.

Article 2Amendment of the Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003#

The Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003 is amended as follows.

Article 3Amendment of the Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003#

In article 6(1) (students) omit “or” after sub-paragraph (b) and after sub-paragraph (c) insert—“d in receipt of an offer of a place on a first degree course that will be a full time course of education within the meaning of paragraph (4) and—i within the preceding six months the person has completed a course for a Higher National Certificate of the Scottish Qualifications Authority being a full time course of education within the meaning of paragraph (4); andii the offer of a place is for entry into the second year of a first degree course that will commence within six months of the completion of the course referred to in head (i); ore in receipt of an offer of a place on a first degree course that will be a full time course of education within the meaning of paragraph (4) and—i within the preceding six months the person has completed a course for a Higher National Diploma of the Scottish Qualifications Authority being a full time course of education within the meaning of paragraph (4); andii the offer of a place is for entry into the third year of a first degree course that will commence within 6 months of the completion of the course referred to in head (i).”

Article 4Amendment of the Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003#

After article 6(1) insert—“1A Where a person is in receipt of an offer of a place within the meaning of—a paragraph (1)(d)(ii) and the offer was received after the completion of the course referred to in paragraph (1)(d)(i); orb paragraph 1(e)(ii) and the offer was received after the completion of the course referred to in paragraph (1)(e)(i),the person’s liability to council tax must be recalculated as if the person was in receipt of the offer on the date that course was completed.1B Where a person who is or was a student by virtue of paragraph (1)(d) fails to start, or ceases to be able to start, the first degree course referred to in paragraph (1)(d)(ii) the person’s liability to council tax must be recalculated as if paragraph (1)(d) had never applied to the person.1C Where a person who is or was a student by virtue of paragraph (1)(e) fails to start, or ceases to be able to start, the first degree course referred to in paragraph 1(e)(ii) the person’s liability to council tax must be recalculated as if paragraph (1)(e) had never applied to the person.”

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