§ Mr. David Marshall
To ask the Secretary of State for Scotland if he will exclude people who were exempt from paying poll tax because of severe mental impairment from being part of the calculation in determining the number of persons in a house for council tax payments; and if he will make a statement.
§ Mr. Stewart
This is provided for at paragraph 2 of schedule 1 to the Local Government Finance Act 1992. The qualifying conditions are prescribed at article 4 of the Council Tax (Discounts) (Scotland) Order 1992 which was laid before Parliament on 24 June 1992.