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The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
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Status:
This version of this provision is prospective.
Status
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Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Regulation 2:
- reg. 2 coming into force by S.I. 1992/2955 reg. 1
- reg. 2 words inserted by S.S.I. 2021/489 reg. 2(2)(a)
- reg. 2 words inserted by S.S.I. 2021/489 reg. 2(2)(b)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- reg. 5A-5D inserted by S.S.I. 2021/489 reg. 2(3)
- reg. 5A(3)-(5) inserted by S.S.I. 2024/10 reg. 2(2)
- reg. 5B(3)(4) inserted by S.S.I. 2024/10 reg. 2(3)
- reg. 5D(1) words inserted by S.S.I. 2024/10 reg. 2(4)(a)(i)
- reg. 5D(1)(b) words substituted by S.S.I. 2024/10 reg. 2(4)(a)(ii)
- reg. 5D(3) inserted by S.S.I. 2024/10 reg. 2(4)(b)
Prospective
InterpretationS
2. In these Regulations, unless the context otherwise requires—
“the Act” means the Local Government Finance Act 1992;
“hostel” has the same meaning as in sub-paragraph (2) of paragraph 8 of Schedule 1 to the Act(1);
“nursing home” has the same meaning as in that sub-paragraph;
“private hospital” has the same meaning as in that sub-paragraph;
“pupils receiving school education” shall be construed in accordance with the Education (Scotland) Act 1980(2);
“relevant person” means, in relation to any lands and heritages—
(a)
subject to paragraphs (b) and (c) below, the owner;
(b)
subject to paragraph (c) below, if they are let for a period of 12 months or more, the tenant; or
(c)
if they are sublet for such a period, the subtenant;
“residential care home” has the same meaning as in sub-paragraph (2) of paragraph 8 of Schedule 1 to the Act;
“school boarding house” means any premises used for the boarding of pupils receiving school education;
“school dormitory accommodation” means any accommodation used for sleeping purposes by pupils receiving school education;
“student” has the same meaning as in sub-paragraph (2) of paragraph 4 of Schedule 1 to the Act(3);
“voluntary organisation” has the same meaning as in section 94(1) of the Social Work (Scotland) Act 1968(4).
Commencement Information
I1Reg. 2 in force at 28.12.1992, see reg. 1
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