keep The Council Tax (Discounts) (Scotland) Amendment Order 1997
This Scottish Order of 1997 amends the Council Tax (Discounts) (Scotland) Order 1992. It adds criteria for council tax discount eligibility, specifically: (1) adding incapacity benefit under sections 40/41 of the Social Security Contributions and Benefits Act 1992 to the list of qualifying benefits; (2) defining a 'qualifying person' as someone whose partner receives jobseeker's allowance due to incapacity; (3) establishing eligibility requirements based on pensionable age and prior benefit entitlement; and (4) modifying the definition of when a person is considered to be undertaking education or a course.
While typically I would assess regulations against their economic costs, this amendment merely adjusts the targeting of existing council tax discount provisions for vulnerable groups (pensioners, incapacitated persons). Deletion would harm specificBritons—particularly disabled individuals and their carers—who rely on these targeted discounts, with no corresponding market efficiency gain. The regulation does not represent EU-derived gold-plating, imposes no significant market distortion, and is proportionate in its scope.