The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 were legislation enacted to provide supplementary rules and criteria regarding the granting of discounts and disregards for council tax purposes. These regulations expanded upon existing provisions in the Council Tax (Administration and Enforcement) Regulations 1992, outlining specific circumstances or conditions under which certain properties or individuals might be eligible for discounts or disregards on their council tax liabilities.
