Part IICouncil Tax: Scotland
Chargeable dwellings
73Alterations to valuation roll
1
Subject to subsection (7) below, dwellings shall not be entered in the valuation roll in respect of the financial year 1993-94 or any subsequent financial year.
2
Dwellings in respect of which there is an entry in the valuation roll immediately before 1st April 1993 shall be deleted from the roll with effect from that date.
3
Lands and heritages—
a
in respect of which there is, by reason of the fact that they constitute domestic subjects within the meaning of section 2(3) of the [1987 c. 47.] Abolition of Domestic Rates Etc. (Scotland) Act 1987 (“the 1987 Act”), no entry on the roll immediately before 1st April 1993; and
b
which are not dwellings within the meaning of section 72(2) above,
shall be entered on the valuation roll with effect from that date.
4
Where, after 1st April 1993, any lands and heritages (including a caravan which constitutes a person’s sole or main residence) or any parts of lands and heritages cease to be a dwelling, they shall be entered in the valuation roll with effect from the date on which they so cease.
5
Where after 1st April 1993, by virtue of regulations made under section 72(4) above, any lands and heritages or any parts of lands and heritages—
a
cease to be dwellings, they shall be entered in the valuation roll;
b
become dwellings, any entry in the valuation roll in respect of such lands and heritages shall be deleted,
with effect from such date as may be prescribed by such regulations.
6
Where a part of any lands and heritages falls within a class prescribed under section 72(4) above—
a
the part so affected and the remainder shall be treated for the purposes of the Valuation Acts as separate lands and heritages, and
b
the part of those lands and heritages which does not constitute a dwelling shall be entered in the valuation roll accordingly.
7
Nothing in this section affects the entering in the valuation roll of part residential subjects.