SCHEDULES

F2SCHEDULE 1A Personal Community Charge: Exemption

Annotations:
Amendments (Textual)

Persons without fixed abode

13

1

A person is exempt in relation to any day if—

a

he has no fixed abode in Scotland or elsewhere; and

b

at the end of the day the place of his sole or main residence does not consist of a building, caravan or residential boat.

2

If a person has no fixed abode (in Scotland or elsewhere) he shall be treated as having his sole or main residence in the place where he is at any particular time.

3

Whether anything is a caravan shall be construed in accordance with Part I of the M1Caravan Sites and Control of Development Act 1960.

4

In this paragraph—

a

a building includes a chalet or hut; and

b

a residential boat is a boat which is designed or adapted for human habitation.