- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021
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- Offerynnau Statudol yr Alban
- 2021 No. 489
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations make amendments to the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992 (“the 1992 Regulations”).
Regulation 2(4) replaces the existing text of paragraph 2(b) of schedule 2 of the 1992 Regulations. The effect is to impose a requirement that a property is in fact let for a minimum of 70 days in any financial year, in order for it to be classed as self-catering holiday accommodation. This classification means that the property is not a “dwelling”, with the result that no council tax is payable in respect of it. The 70 days of actual letting must be accompanied by at least a further 70 days of actual letting, or intention to let, or a combination of both.
Regulation 2(3) inserts new regulations 5A to D into the 1992 Regulations.
New regulation 5A enables an assessor to request that evidence of 70 days of actual letting, or intention to let, or both, be supplied. Where such evidence is supplied, it is for the assessor to decide whether the evidence confirms that either or both of the requirements in paragraph 2(b) of schedule 2 are met, as appropriate.
New regulation 5B enables local authorities to treat properties as self-catering holiday accommodation in certain circumstances, where they would fall within that class, but for the requirement to evidence 70 days of actual letting.
New regulation 5C provides that any property included in the valuation roll by reason of being considered to be self-catering holiday accommodation, immediately before a financial year comes to an end, is to remain on the valuation roll in the financial year immediately following, until an assessment is carried out by the assessor as to whether the relevant requirements are met.
New regulation 5D makes provision as to when an entry in and deletion from the valuation roll in relation to self-catering holiday accommodation takes effect.
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