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The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 2003
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- 2003 No. 137
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Council Tax (Liability of Owners) (Scotland) Regulations 1992. The Schedule to those Regulations prescribes classes of dwellings in respect of which special rules are to apply as regards liability for the council tax. Paragraph 3 of that Schedule provides for the owner of certain houses in multiple occupation to be liable for that tax. The amendments relate to houses for multiple occupation.
Regulation 2 substitutes a new definition of houses in multiple occupation to ensure it includes dwellings that were not originally constructed or subsequently adapted for use as a house in multiple occupation but are being used as such.
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