Petitioner submission of 3 May 2022 PE1976/E – Backdate council tax discounts for dementia to the date of GP certification. With reference to PE1976/D: Scottish Government submission of 20 April 2023 I would make the following comments:- PE1976 requests that Council Tax SMI disregards, both discounts and exemptions be backdated to the date of GP certification once both criteria i.e. eligibility has been met.