The Standard Community Charge (Scotland) Amendment Regulations 1991

Amendment of the principal Regulations

5.  After regulation 6 of the principal Regulations, there shall be inserted the following regulation:—

“Job-related residence

6A— (1) Subject to paragraphs (2) and (3) below, a person’s residence in a dwellinghouse is job-related if—

(a) the dwellinghouse is provided for that person by reason of his employment or for his spouse by reason of her employment, in any of the following cases, namely—

(i) where it is necessary for the proper performance of the duties of the employment that the person should reside in that dwellinghouse;

(ii) where the dwellinghouse is provided for the better performance of the duties of the employment, and it is one of the kinds of employment in the case of which it is customary for employers to provide a dwellinghouse for employees;

(iii) where, there being a special threat to the employee’s security, special security arrangements are in force and the employee resides in the dwellinghouse as part of those arrangements; or

(b) the dwellinghouse is provided for that person or his spouse by another person in pursuance of a contract entered into at arm’s length which requires him or his spouse—

(i) to carry on a particular trade, profession or vocation in premises provided by that other person (whether under a tenancy or otherwise); and

(ii) to reside either in those premises or in other premises provided by that other person.

(2) If the dwellinghouse is provided by a company and the employee is a director of that or an associated company, paragraph (1)(a)(i) or (ii) above shall not apply unless—

(a) the employment is as a full-time working director, or

(b) the company is non-profit making, that is to say, it does not carry on a trade nor do its functions consist wholly or mainly in the holding of investments or other property, or

(c) the company is established for charitable purposes only.

(3) Paragraph (1)(b) above does not apply if the dwellinghouse concerned is in whole or in part provided by any other person or persons with whom the person or spouse carries on a trade or business in partnership.

(4) In this regulation, dwellinghouse includes, in the case of part residential subjects, the part of the subjects which are used as the sole or main residence of any person.”.