http://www.legislation.gov.uk/uksi/1992/2955/regulation/5
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
Boarding schools
COUNCIL TAX, SCOTLAND
2022-09-02
Statute Law Database
1992-11-23
With effect from 1st April 1993, the council tax will be levied on all “dwellings” in Scotland, other than exempt dwellings. Section 72(2) of the Local Government Finance Act 1992 (“the Act”) provides a definition of “dwelling” for these purposes, which may be varied by way of Regulations.
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
reg. 5
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
reg. 1
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
reg. 5A(3)-(5)
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2024
reg. 2(2)
reg. 1
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
reg. 5B(3)
(4)
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2024
reg. 2(3)
reg. 1
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
reg. 5D(1)
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2024
reg. 2(4)(a)(i)
reg. 1
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
reg. 5D(1)(b)
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2024
reg. 2(4)(a)(ii)
reg. 1
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
reg. 5D(3)
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2024
reg. 2(4)(b)
reg. 1
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
reg. 5A-5D
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021
reg. 2(3)
reg. 1
Variation of definition of dwellingI15
There shall be excluded from the definition of dwelling any lands and heritages or parts thereof which fall within the classes specified in Schedule 2 to these Regulations.