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The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
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- 1992 No. 2955 (S. 242)
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
With effect from 1st April 1993, the council tax will be levied on all “dwellings” in Scotland, other than exempt dwellings. Section 72(2) of the Local Government Finance Act 1992 (“the Act”) provides a definition of “dwelling” for these purposes, which may be varied by way of Regulations.
These Regulations vary the definition by including as dwellings certain bed and breakfast accommodation, student halls, barracks, communal residential establishments and school boarding accommodation (regulation 4 and Schedule 1) and by excluding certain huts, sheds and bothies, self-catering holiday accommodation and woman’s refuges (regulation 5 and Schedule 2). Premises excluded from the definition will be subject to non-domestic rates, rather than the council tax.
In addition, the Regulations prescribe certain categories of premises which will not constitute “part residential subjects” for the purposes of the Act (regulation 6) and make minor amendments to previous Regulations which prescribed certain private garages and storage premises as dwellings (regulation 7).
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