The Council Tax (Liability of Owners) (Scotland) Regulations 1992

Resident staff

4.  A dwelling—

(a)at least one of the residents of which is employed in domestic service and resides in the dwelling wholly or mainly for the purposes of his employment;

(b)any other resident of which is either so employed or is a member of the family of a resident so employed; and

(c)which is from time to time occupied by the employer of the person referred to in sub-paragraph (a).