http://www.legislation.gov.uk/uksi/1990/630/contents/made

The Abolition of Domestic Rates (Domestic and Part Residential Subjects) (Scotland) Regulations 1990

Boarding schools

King's Printer of Acts of Parliament

2017-03-15

RATING AND VALUATION

Under Part I of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47) (“the Act”), rates are not leviable in respect of domestic subjects. Domestic subjects are defined in section 2(3) of the Act, as amended by the Local Government Finance Act 1988 (c. 41).