The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992

Citation and commencement

1.  These Regulations may be cited as the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992 and shall come into force on 28th December 1992.

Interpretation

2.  In these Regulations, unless the context otherwise requires—

“the Act” means the Local Government Finance Act 1992;

“hostel” has the same meaning as in sub-paragraph (2) of paragraph 8 of Schedule 1 to the Act(1);

“nursing home” has the same meaning as in that sub-paragraph;

“private hospital” has the same meaning as in that sub-paragraph;

“pupils receiving school education” shall be construed in accordance with the Education (Scotland) Act 1980(2);

“relevant person” means, in relation to any lands and heritages—

(a)

subject to paragraphs (b) and (c) below, the owner;

(b)

subject to paragraph (c) below, if they are let for a period of 12 months or more, the tenant; or

(c)

if they are sublet for such a period, the subtenant;

“residential care home” has the same meaning as in sub-paragraph (2) of paragraph 8 of Schedule 1 to the Act;

“school boarding house” means any premises used for the boarding of pupils receiving school education;

“school dormitory accommodation” means any accommodation used for sleeping purposes by pupils receiving school education;

“student” has the same meaning as in sub-paragraph (2) of paragraph 4 of Schedule 1 to the Act(3);

“voluntary organisation” has the same meaning as in section 94(1) of the Social Work (Scotland) Act 1968(4).

Variation of definition of dwelling

3.  The definition of dwelling in section 72(2) of the Act is hereby further varied(5) in accordance with regulations 4 and 5 below.

4.  There shall be included as a dwelling any lands and heritages or parts thereof—

(a) which fall within the classes specified in Schedule 1 to these Regulations; and

(b) which would, but for the provisions of section 73(1) of the Act—

(i) be entered separately in the valuation roll; or

(ii) in the case of parts of lands and heritages, form part of a separate entry in the valuation roll.

5.  There shall be excluded from the definition of dwelling any lands and heritages or parts thereof which fall within the classes specified in Schedule 2 to these Regulations.

Definition of part residential subjects—exceptions

6.  The classes of lands and heritages which are prescribed for the purposes of paragraph (b) of the definition of part residential subjects in section 99(1) of the Act (lands and heritages excluded from that definition) are—

(a) any lands and heritages or parts thereof excluded from the definition of dwelling under paragraph 3 of Schedule 2 to these Regulations; and

(b) any part of—

(i) a hostel;

(ii) a nursing home;

(iii) a private hospital; or

(iv) a residential care home;

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

Amendment of the Council Tax (Dwellings) (Scotland) Regulations 1992

7.  The Council Tax (Dwellings) (Scotland) Regulations 1992(6) are hereby amended—

(a) by adding, after “1992” in paragraph (2) of regulation 1, the words “and “private motor vehicle” means a mechanically propelled vehicle not falling within Schedules 2, 3 and 4 to the Vehicles (Excise) Act 1971(7)”; and

(b) by adding, at the end of regulation 2, the following paragraph:—

“(4) Lands and heritages which are not in use shall nevertheless be treated as falling within the class specified in paragraph (2) or that specified in paragraph (3) if, when last in use, they were used as specified in those paragraphs.”.

Allan Stewart

Parliamentary Under Secretary of State, Scottish Office

St. Andrew’s House,

Edinburgh

23rd November 1992