The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992 No. 2955 (S. 242)

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Variation of definition of dwelling

5. 4. There shall be included as a dwelling any lands and...

6. 5. There shall be excluded from the definition of dwelling any...

7. 6. Definition of part residential subjects—exceptions

8. 7. Amendment of the Council Tax (Dwellings) (Scotland) Regulations 1992

9. Signature

10. 1. SCHEDULE 1

       DEFINITION OF DWELLING—INCLUSIONS

       1. 1. Bed and breakfast accommodation

       2. 2. Student halls

       3. 3. Barracks

       4. 4. Communal residential establishments

       5. 5. School boarding accommodation

    2. SCHEDULE 2

       DEFINITION OF DWELLING—EXCLUSIONS

       1. 1. Huts, sheds and bothies

       2. 2. Self-catering holiday accommodation

       3. 3. Women’s refuges

11. Explanatory Note