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(1)Where a private tenant's rent includes amounts payable—
(a)in respect of rates, or
(b)for the use of furniture or for services (not being such a service as would fall within a direction made by the Secretary of State under section 32(1)(b) of this Act applying to the local authority's district in which the private tenant resides, if the service were provided under the terms of the tenancy of a house to which a local authority's housing revenue account relates), or
(c)for the use of part of the premises comprised in a dwelling-house as a shop or office or for business, trade or professional purposes,
then none of those amounts shall be treated for the purposes of this Part of this Act as rent.
(2)Any question whether a private tenant's rent includes any sum payable in respect of or for any of the items referred to in paragraphs (a), (b) and (c) of subsection (1) above, or as to the amount so payable, shall, subject to paragraph 14 of Schedule 3 to this Act, be determined for the purposes of an allowance scheme by the authority who made the scheme.
(3)In this section " rates" means any charge payable in respect of a rate as defined in the [1947 c. 43.] Local Government (Scotland) Act 1947.
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