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The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
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Rhagor o Adnoddau
Status:
This version of this schedule contains provisions that are prospective.
Status
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
- where the provision (Part, Chapter or section) has never come into force or;
- where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.
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 Schedule 1:
- Sch. 1 para. 1 coming into force by S.I. 1992/2955 reg. 1
- Sch. 1 para. 2 coming into force by S.I. 1992/2955 reg. 1
- Sch. 1 para. 3 coming into force by S.I. 1992/2955 reg. 1
- Sch. 1 para. 4 coming into force by S.I. 1992/2955 reg. 1
- Sch. 1 para. 5 coming into force by S.I. 1992/2955 reg. 1
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
Regulation 4
SCHEDULE 1SDEFINITION OF DWELLING—INCLUSIONS
Bed and breakfast accommodationS
1. Any lands and heritages—
(a)which are the sole or main residence of a person;
(b)which are intended by such a person to be made available for letting, on a commercial basis and with a view to the realisation of profits, as bed and breakfast accommodation to no more than 6 persons per night;
(c)which are not made available for letting over the limit specified in sub-paragraph (b) above; and
(d)which would, but for being available for letting as referred to in sub-paragraph (b) above, be such lands and heritages as are described in sub-paragraph (i) of section 72(2)(a) of the Act.
Commencement Information
I1Sch. 1 para. 1 in force at 28.12.1992, see reg. 1
Student hallsS
2. Any lands and heritages—
(a)which are used (or, if not in use, were last used) predominantly as residential accommodation by students; and
(b)in which there are facilities which are available for sharing by some or all of the students.
Commencement Information
I2Sch. 1 para. 2 in force at 28.12.1992, see reg. 1
BarracksS
3. Any lands and heritages—
(a)of which the Secretary of State for Defence is the owner;
(b)which are held for the purposes of armed forces accommodation; and
(c)which are the sole or main residence of at least one member of the armed forces or, if unoccupied, are likely to be the sole or main residence of such a person when next occupied.
Commencement Information
I3Sch. 1 para. 3 in force at 28.12.1992, see reg. 1
Communal residential establishmentsS
4. Any lands and heritages which are used (or, if not in use, were last used) wholly as the sole or main residence of persons who reside there and in which there are facilities available for sharing by some or all of those persons, other than any part of—
(a)a hostel;
(b)a nursing home;
(c)a private hospital; or
(d)a residential care home,
which is not used wholly or mainly as the sole or main residence of a person employed there.
Commencement Information
I4Sch. 1 para. 4 in force at 28.12.1992, see reg. 1
School boarding accommodationS
5. Any lands and heritages which are used wholly or mainly as—
(a)a school boarding house; or
(b)school dormitory accommodation,
including any kitchen, dining room or other premises which are integrated with and which are used wholly in connection with the school boarding house or, as the case may be, the school dormitory accommodation.
Commencement Information
I5Sch. 1 para. 5 in force at 28.12.1992, see reg. 1
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