§ Dr. GodmanTo ask the Secretary of State for Scotland what estimate he has made of the number of disabled persons in each council tax band B to H inclusive who are likely to be eligible for a disabled person's discount; what is the estimated cost of this discount for each band B to H; what it is in total for the whole country; and if he will make a statement.
§ Mr. Stewart[holding answer 17 February 1993]: No such estimates have been made by my Department.
§ Dr. GodmanTo ask the Secretary of State for Scotland what estimate he has made of the number of council tax payers eligible for a second home discount in each band in(a) Strathclyde and (b) Scotland as a whole; what is the estimated cost of the discount for each band and in total; and if he will make a statement.
§ Mr. Stewart[holding answer 17 February 1993]: There are no council tax provisions requiring the identification of properties used as second homes. Such properties will be among those regarded as being empty or no one's sole or main residence for the purposes of determining entitlement to exemption or discount.
The table shows for Strathclyde, and for Scotland as a whole, the estimated number of dwellings which are exempt or subject to discount because they are empty or are no one's sole or main residence. These estimates were made following consultation with the Convention of Scottish Local Authorities for the purposes of distributing aggregate external finance (AEF) for 1993–94.
Local authorities will be required, later this year, to supply information on the numbers of bills subject to discount and of exempt properties by category. This information will be used in deciding whether a redetermination of the distribution of AEF for 1993–94 will be necessary, and in distributing AEF for 1994–95.
Number of dwellings Scotland Strathclyde 101,350 36,230
§ Dr. GodmanTo ask the Secretary of State for Scotland whether the council tax disability reduction scheme applies to(a) residential care homes belonging to housing associations, (b) those owned by churches and other non-profit making voluntary associations, (c) privately owned and managed residential care homes and (d) such dwellings owned and managed by local authorities; and if he will make a statement.
§ Mr. Stewart[holding answer 18 February 1993]: The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992 provide that reductions are available in respect of all dwellings, regardless of ownership, which meet the criteria prescribed, which include a requirement that they are the sole or main residence of a person who is substantially and permanently disabled. The Council Tax 394W (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992 provide, however, that except for parts constituting staff accommodation residential care homes in Scotland will not be treated as dwellings for council tax purposes.
§ Dr. GodmanTo ask the Secretary of State for Scotland what estimate he has made of the number of disabled persons living in houses valued in council tax band A who would be eligible for a discount if their houses were valued in any other band; and if he will make a statement.
§ Mr. Stewart[holding answer 17 February 1993]: No such estimate has been made. Since dwellings in band A already attract the minimum bill, they are not attracting a higher bill than they would otherwise have done because of the presence of facilities to meet the needs of disabled persons.