The Abolition of Domestic Rates (Domestic and Part Residential Subjects) (Scotland) Regulations 1988

Variation of definition of domestic subjects-inclusions

3.—(1) For the purposes of section 2(4) of the Act, the definition of domestic subjects in section 2(3) of the Act(1)is varied by including within that definition the following classes of lands and heritages and parts thereof, namely—

(a) private car parking premises, being lands and heritages which are a garage, a carport or, as the case may be, a car parking stance—

(i) whose use is ancillary to, and which is used wholly in connection with, other domestic subjects or the residential use made of part residential subjects, and

(ii) which is used wholly or mainly for the accommodation of one or more private motor vehicles;

(b) private storage premises, being lands and heritages—

(i) whose use is ancillary to, and which are used wholly in connection with, other domestic subjects or the residential use made of part residential subjects, and

(ii) which are used wholly or mainly for the storage of articles of domestic use (including cycles and other similar vehicles);

(c) communal sheltered housing premises, being lands and heritages—

(i) whose use is ancillary to, and which are used wholly in connection with, a dwellinghouse which has, or a group of dwellinghouses which have, been provided with facilities which are substantially different from those of an ordinary dwellinghouse and which has or, as the case may be, have been designed or adapted for occupation by persons whose special needs require accommodation of the kind provided by the dwellinghouse or dwellinghouses, and

(ii) in which there are facilities which are available for use by all the persons residing in the dwellinghouse or dwellinghouses or their guests;

(d) communal residential establishments, being lands and heritages (other than any part of the lands and heritages specified in paragraph (2) below)—

(i) which are used wholly as the sole or main residence of persons who reside there, or

(ii) which are used wholly as residential accommodation by persons who, by virtue of section 8(4) of the Act, are to be regarded as being solely or mainly resident in the area of the local authority in which those lands and he ritages are situated, and in which, in either case, there are facilities which are available for sharing by some or all of those persons.

(2) The parts of the lands and heritages specified in this paragraph are any part of—

(a) a hostel;

(b) a nursing home;

(c) a private hospital; and

(d) a residential care home,

which is not used wholly or mainly as the sole or main residence of persons employed there.

(3) For the purposes of paragraph (1) above, lands and heritages, or parts of lands and heritages, which are not in use shall nevertheless be treated as private car parking premises, private storage premises, communal sheltered housing premises or, as the case may be, communal residential establishments, if that was the use last made of them.

(1)

Paragraph (b) of section 2(3) was repealed by the Local Government Finance Act 1988, Schedule 13, Part IV.