Abolition of Domestic Rates Etc. (Scotland) Act 1987 (repealed)

[F1SCHEDULE 1AF20S Personal Community Charge: Exemption

Persons in detentionF20S

1(1)A person is exempt if—S

(a)he is detained in a prison, a hospital or any other place by virtue of an order of a court to which sub-paragraph (2) below applies;

(b)he is detained under paragraph 2 of Schedule 3 to the M1Immigration Act 1971 (deportation);

(c)he is detained under [F2Parts 5, 6 or 7 or sections 136 or 297 of the Mental Health (Care and Treatment) (Scotland) Act 2003 or sections 52D or 52M of the Criminal Procedure (Scotland) Act 1995] ; or

(d)he is detained under a warrant issued under the M2Repatriation of Prisoners Act 1984.

(2)This sub-paragraph applies to the following courts—

(a)a court in the United Kingdom; and

(b)a Standing Civilian Court established under the M3Armed Forces Act 1976.

(3)If a person is temporarily discharged under section 22 of the M4Prisons (Scotland) Act 1952, or temporarily released under rules under section 35(6) of that Act, for the purposes of sub-paragraph (1) above he shall be treated as detained.

(4)Sub-paragraph (1) above does not apply where the person is detained only under section 407 of the M5Criminal Procedure (Scotland) Act 1975, for non-payment of a fine.

(5)In sub-paragraph (1) above, “order” includes a sentence, direction, warrant or other means of giving effect to the decision of the court concerned.

(6)The Secretary of State may by regulations provide that a person is exempt if—

(a)he is imprisoned, detained or in custody under the M6Army Act 1955, the M7Air Force Act 1955 or the M8Naval Discipline Act 1957; and

(b)such conditions as may be prescribed are fulfilled.

Visiting forcesF20S

2(1)A person is exempt if he has a relevant association with a visiting force.S

(2)A visiting force, in relation to any particular time, is any body, contingent or detachment of the forces of a country to which any provision in Part I of the M9Visiting Forces Act 1952 applies at that time.

(3)A person has, at any particular time, a relevant association with a visiting force if he has at that time such an association within the meaning of that Part.

International headquarters and defence organisationsF20S

3(1)A person is exempt if he is a member of a headquarters or a dependant of such a member.S

(2)A headquarters, in relation to any particular time, is a headquarters or organisation designated at that time by an Order in Council under section 1 of the M10International Headquarters and Defence Organisations Act 1964.

(3)A person is, at any particular time, a member of a headquarters if he is at that time such a member within the meaning of the Schedule to that Act.

(4)A person is, at any particular time, a dependant of such a member if he is at that time such a dependant within the meaning of that Schedule.

The severely mentally impairedF20S

4(1)A person is exempt if—S

(a)he fulfils one or more of the conditions mentioned in sub-paragraph (2) below;

(b)he is severely mentally impaired; and

(c)he is stated to be severely mentally impaired in a certificate of a registered medical practitioner.

(2)The conditions are that—

(b)he is entitled to a severe disablement allowance under section 68 of that Act;]

(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

(f)he is entitled to an unemployability allowance under—

(i)article 18(1) of the Personal Injuries (Civilians) Scheme 1983, or

(ii)article 18(1) of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 (including that provision as applied, whether with or without modifications, by any other instrument).]

(h)he is entitled to an increase of the weekly rate of his disablement pension under section 104 of that Act;]

(i)he is entitled to a constant attendance allowance under—

(i)article 14 of the Personal Injuries (Civilians) Scheme 1983; or

(ii)article 14 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 (including that provision as applied, with or without modifications, by any other instrument);

(j)he was, immediately before the coming into force of the Personal Community Charge (Exemption for the Severely Mentally Impaired) (Scotland) Regulations 1989, exempt from liability to pay the personal community charge and the personal community water charge under this paragraph.]

[F8(k)he is entitled to the care component of a disability living allowance under section 37ZB of the Social Security Act 1975 F9 payable to him at the highest rate under subsection (4)(a) of that section or at the middle rate under subsection (4)(b) of that section;

(l)he is entitled to a disability working allowance under section 20 of the Social Security Act 1986 F10 for which the qualifying benefit is one falling within sub-paragraph (i), (ii) or (iii) of paragraph (a) of subsection (6B) of that section.]

[F11(3)A person is severely mentally impaired if he has severe impairment of his intelligence and social functioning from whatever cause which appears to be permanent.]

(4)The Secretary of State may by regulations amend sub-paragraph (2) above as it has effect for the time being (whether by adding, deleting or amending conditions, or by any combination of those methods).

(5)The Secretary of State may by regulations substitute another definition for the definition of severe mental impairment for the time being effective for the purpose of this paragraph.

[F12(6)Regulations under sub-paragraph (5) above may provide that, in the circumstances set out in the regulations, a certificate given for the purposes of sub-paragraph (1)(c) above shall continue to have effect for the purposes of this paragraph notwithstanding that the definition of severe mental impairment upon which the certificate proceeds has been substituted by the regulations.

(7)Regulations under sub-paragraph (5) above made in respect of the financial year 1989–90 may provide that a person—

(a)who was not within the old definition of severely mentally impaired but who, being within the new definition of that expression, is exempt; and

(b)in respect of whom such conditions as are prescribed are fulfilled

may be treated as having been exempt as from such date prior to the coming into force of the regulations as may be provided for in the regulations.

(8)In sub-paragraph (7) above, the “old” definition is the definition in force immediately before the coming into force of regulations under sub-paragraph (5) above and the “new” definition is the definition being substituted for the old definition by regulations under that sub-paragraph.]

ChildrenF20S

[F135SA person is exempt if—

(a)another person is entitled to child benefit in respect of him; or

(b)a person would be entitled to child benefit in respect of him but for paragraph 1(b) or (c) of [F14Schedule 9 to the Social Security Contributions and Benefits Act 1992].]

StudentsF20S

6(1)A person is exempt if he is undertaking a full-time course of education and he is resident during term time in England, Wales or Northern Ireland for the purpose of undertaking the course.S

(2)Regulations made under this paragraph—

(a)shall make provision for the purpose of determining for the purposes of this paragraph whether a person is undertaking a full-time course of education; and

(b)shall prescribe the meaning of “term time” for the purposes of this paragraph.

[F156A(1)A person is exempt if—S

(a)he is aged under 20;

(b)he is undertaking a qualifying course of education; and

(c)the course is not undertaken in consequence of an office or employment held by the person.

[F16(1A)If such a person as is mentioned in sub-paragraph (1) above ceases to undertake such a course of education on or after 30th April 1992, he shall continue to be exempt until the start of the earlier of the following days—

(a)1st November 1992,

(b)his twentieth birthday.]

(2)For the purposes of this paragraph, a person shall be treated as undertaking a qualifying course of education if (and only if) he fulfils such conditions as may be prescribed.]

Members of religious communitiesF20S

7(1)A person is exempt if—S

(a)he is a member of a relevant religious community; and

(b)he has no income or capital of his own and is dependent on the community concerned for his material needs.

(2)A relevant religious community is a religious community whose principal occupation—

(a)is prayer, contemplation, the relief of suffering, education, or any prescribed occupation; or

(b)consists of two or more of the occupations mentioned in paragraph (a) above.

(3)A prescribed occupation is such occupation as may for the time being be prescribed for the purposes of this paragraph.

(4)In construing sub-paragraph (1)(b) above, income by way of pension in respect of a former employment is to be ignored.

Hospital patientsF20S

8(1)A person is exempt if he is a patient who is solely or mainly resident in a hospital.S

(2)“Hospital” means a health service hospital within the meaning of section 108(1) of the M11National Health Service (Scotland) Act 1978.

(3)The Secretary of State may by regulations substitute another definition for the definition of hospital for the time being effective for the purposes of this paragraph.

Patients in homesF20S

9(1)A person is exempt if—S

(a)he is solely or mainly resident in a residential care home, nursing home, private hospital or hostel; and

(b)he is receiving care or treatment (or both) there.

(2)A residential care home is—

(a)a residential establishment provided and maintained by a local authority in respect of the functions under section 27 of the M12National Health Service (Scotland) Act 1947 transferred to them by section 1(4)(c) of the M13Social Work (Scotland) Act 1968; or

(b)a residential establishment to which Part IV of the said Act of 1968 applies; or

(c)residential accommodation provided and maintained by a local authority under [F17section 25 (care and support services etc.) of the Mental Health (Care and Treatment) (Scotland) Act 2003],

where the sole or main function of the establishment or accommodation is to provide personal care or support, combined with board, to persons who are solely or mainly resident in the establishment or accommodation.

(3)A nursing home is—

(a)a nursing home within the meaning of section 10(2) of the M14Nursing Homes Registration (Scotland) Act 1938 in respect of which a person is registered; or

(b)any premises in respect of which an exemption has been granted under section 6 or 7 of that Act.

(4)A private hospital is [F18—

(a)an independent hospital;

(b)a private psychiatric hospital;

(c)an independent clinic; or

(d)an independent medical agency,

within the meaning given to those expressions by section 10F(2) of the National Health Service (Scotland) Act 1978 (c.29).]

(5)A hostel is an establishment in which residential accommodation is provided and which is—

(a)managed by a housing association registered for the time being in a register maintained under section 3 of the M15Housing Associations Act 1985; or

(b)operated other than on a commercial basis and in respect of which funds are provided wholly or in part by a Government department or agency or a local authority; or

(c)managed by a voluntary organisation,

where the sole or main function of the establishment is to provide personal care or support, combined with board, to persons who are solely or mainly resident in the establishment.

(6)The Secretary of State may by regulations made under this paragraph substitute another definition for any definition of a residential care home, nursing home, private hospital or hostel for the time being effective for the purpose of this paragraph.

(7)In this paragraph—

• “personal care” includes the provision of appropriate help with physical and social needs;

• “support” means counselling or other help provided as part of a planned programme of care; and

• “voluntary organisation” has the meaning given by section 94(1) of the M16Social Work (Scotland) Act 1968.

Care workersF20S

10(1)A person is exempt if—S

(a)he is employed to provide care or support (or both) to another person or other persons; and

(b)such conditions as may be prescribed are fulfilled.

(2)Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may—

(a)require the person’s employer to be a charity or fulfil some other description;

(b)relate to the period for which he is employed or other factors concerning his employment;

(c)require his income for a prescribed period not to exceed a prescribed amount;

(d)require his capital not to exceed a prescribed amount;

(e)require him to be resident in prescribed premises;

(f)require him not to exceed a prescribed age; and

(g)require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise).

Residents of certain Crown landF20S

11(1)A person is exempt if he is solely or mainly resident in Crown land which is designated under this paragraph.S

(2)The Secretary of State may designate land under this paragraph if at the time of designation the first and second conditions are fulfilled.

(3)The first condition is that it is land in which there is any interest belonging to Her Majesty in right of the Crown or to a Government department or to a Minister of the Crown or held on behalf of Her Majesty for the purposes of a Government department.

(4)The second condition is that in the Secretary of State’s opinion the land is used wholly or mainly as the sole or main residence of individuals, and in his opinion most or all of them—

(a)reside there for short periods; or

(b)should in the interests of national security not be registered as subject to a personal community charge.

(5)The Secretary of State—

(a)at any time may, and

(b)if the first or second condition ceases to be fulfilled shall,

revoke a designation under this paragraph.

(6)A designation under this paragraph shall take effect at the beginning of the day following that on which it was made, and shall cease to have effect at the end of the day (if any) on which it is revoked.

Residents of certain other premisesF20S

12SA person other than a person such as is mentioned in section 8(4) or (6A) of this Act is exempt if he is solely or mainly resident in premises—

(a)in respect of which the collective community charge is payable;

(b)which are premises of a description prescribed for the purposes of paragraph (a) of section 11(3A) of this Act; or

(c)which are subject to non-domestic rates [F19but are not part residential subjects].

Persons without fixed abodeF20S

13(1)A person is exempt in relation to any day if—S

(a)he has no fixed abode in Scotland or elsewhere; and

(b)at the end of the day the place of his sole or main residence does not consist of a building, caravan or residential boat.

(2)If a person has no fixed abode (in Scotland or elsewhere) he shall be treated as having his sole or main residence in the place where he is at any particular time.

(3)Whether anything is a caravan shall be construed in accordance with Part I of the M17Caravan Sites and Control of Development Act 1960.

(4)In this paragraph—

(a)a building includes a chalet or hut; and

(b)a residential boat is a boat which is designed or adapted for human habitation.]