These Regulations amend (with effect from 1st April 2002) the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992 in consequence of changes made to the Local Government Finance Act 1992 by the Regulation of Care (Scotland) Act 2001 (“the 2001 Act”).

The 2001 Act replaces hostels, nursing homes and residential care homes with care home services. These Regulations ensure that exemptions in relation to council tax apply to accommodation in relation to care home services as they formerly did to hostels, nursing homes and residential care homes.