The Caravan Sites and Pitches (Rateable Values) (Scotland) Order 1991

Caravan pitches

3.  For the purposes of section 6(1) of the 1975 Act, the following class of lands and heritages is hereby prescribed, namely any caravan pitch except any such pitch—

(a) which is in a caravan site which is treated as a single unit of lands and heritages under section 3(1) of the 1976 Act ;

(b) which is either occupied by the site operator or is seperately occupied by a person other than the site operator ; and

(c) which is not omitted from that single unit and entered seperately in the valuation roll under section 3(8A) of the 1976 Act(1).

(1)

Section 3(8A) of the 1976 Act was inserted by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 14.