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

(1)

See the definition of “hostel” at article 10 of S.I. 1992/1408.

(2)

1980 c. 44.

(3)

See the definition of “student” at article 6 of S.I. 1992/1408.

(4)

1968 c. 49.