The Council Tax (Dwellings) (Scotland) Regulations 2010

Variation of definition of dwelling – combined heat and power stations

This section has no associated Executive Note

5.—(1) Where a dwelling is part of a tenement, there shall be included in the definition of dwelling the following parts of a power station—

(a)any parts that fall within the solum of the tenement;

(b)all pipes and risers for the transport of water between a power station and the tenement that are located in, over or under land pertaining to the tenement; and

(c)where the power station benefits only the tenement, the other parts of that power station.

(2) The parts of a power station included by virtue of this regulation shall be allocated equally between the dwellings in the tenement that are served by those parts.