
1 
These Regulations may be cited as the Council Tax (Discounts) (Scotland) Amendment Regulations 2018 and come into force on 1st April 2018.
2 
The Council Tax (Discounts) (Scotland) Regulations 1992 are amended as follows.
3 
After paragraph 5 of the schedule insert—“
6 
Care leavers
(1) A person shall be disregarded for the purposes of discount on a particular day if on that day the person is a care leaver.
(2) A care leaver is a person who—
(a) is at least 18 years of age but not yet 26 years of age;
(b) was on that person’s sixteenth birthday or at any subsequent time looked after by a local authority; and
(c) is no longer looked after by a local authority.
(3) In paragraph (2), the reference to “looked after” is to be construed in accordance with sections 17(6) (duty of local authority to child looked after by them) and 29(7) (after-care) of the Children (Scotland) Act 1995.”.
DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
6th February 2018