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

Regulations 2 and 3

SCHEDULE PRESCRIBED CLASSES OF DWELLING

Residential care homes, etc.

1.  A dwelling which constitutes all or part of a residential care home, nursing home, private hospital or hostel (within the meanings given by paragraph 8 of Schedule 1 to the Act).

Religious communities

2.  A dwelling occupied by a religious community whose principal occupation—

(a) is prayer, contemplation, education or the relief of suffering; or

(b) consists of two or more of these occupations.

Houses in multiple occupation, etc.

3.  A dwelling occupied by persons—

(a) who do not constitute a single household; and

(b) each of whom—

(i) is a tenant of, or has a licence to occupy, part only of the dwelling; or

(ii) has a licence to occupy, but is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of, the dwelling as a whole.

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).

Ministers of religion

5.  A dwelling—

(a) which is the sole or main residence of a minister for whose remuneration a person is liable; and

(b) from which the minister performs the duties of his office.