The Council Tax (Discount Disregards) Order 1992 (“the 1992 Order”) prescribes conditions which must be fulfilled by severely mentally impaired persons and various persons of other descriptions in order for them to be disregarded for the purposes of council tax discounts which are prescribed for by section 11 of the Local Government Finance Act 1992.
Mae Gorchymyn y Dreth Gyngor (Diystyriadau Disgownt) 1992 (“Gorchymyn 1992”) yn rhagnodi amodau y mae'n rhaid i bersonau sydd â nam meddyliol difrifol a gwahanol bersonau o ddisgrifiadau eraill eu cyflawni er mwyn cael eu diystyried at ddibenion disgowntiau'r dreth gyngor y mae adran 11 o Ddeddf Cyllid Llywodraeth Leol 1992 yn rhagnodi ar eu cyfer.
