18 Discounts

Changes to council tax payable

18  Discounts

(1)     The 1992 Act is amended as follows.

(2)     In section 6—

(a)     in subsection (4), for “for the purposes of discount by virtue of paragraph 2 (severely mentally impaired) or 4 (students etc) of Schedule 1 to this Act” substitute “in accordance with subsection (4C)”;

(b)     omit subsections (4A) and (4B);

(c)     before subsection (5), insert—

“(4C)     For the purposes of subsection (4), a person mentioned in subsection (3) falls to be disregarded if—

(a)     in relation to a chargeable dwelling in England, the person falls to be disregarded for the purposes of discount by virtue of paragraph 2 (severely mentally impaired) or 4 (students etc) of Schedule 1 to this Act;

(b)     in relation to a chargeable dwelling in Wales, the person—

(i)     falls to be disregarded for the purposes of discount by virtue of regulations made under section 11E(5), and

(ii)     is also prescribed by the Welsh Ministers in regulations made under this paragraph as falling to be disregarded for the purposes of subsection (4).

(4D)     A statutory instrument containing regulations made under subsection (4C)(b)(ii) may not be made unless a draft of the instrument has been

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