EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations make provision as to whether parts of combined heat and power stations are included or excluded in the definition of dwelling for the purposes of council tax in Scotland. Consequently the parts of a combined heat and power station included in the definition of a dwelling do not attract liability for non-domestic rates.
Regulation 4, subject to regulation 5, excludes from the definition of a dwelling any parts of a combined heat and power station that are not within the solum, garden, yard or garage of a dwelling house or dwelling houses.
Regulation 5 states that the parts of a combined heat and power station in relation to tenements that are to be included in the definition of a dwelling are: (a) parts that are within the solum of the tenement; (b) pipes and risers transporting water between the power station and the tenement in, over or under land pertaining to the tenement; and (c) parts that are not within the solum of a tenement but which benefit only that tenement.