SCHEDULE 1

PREMISES IN RELATION TO WHICH, AND PERSONS WITH RESPECT TO WHOM, RETURNS ARE TO BE MADE
Articles 2 and 5
(1) Premises or other place | (2) Persons
GROUP I |
Any dwelling occupied by a household. | Every person who is usually resident in the dwelling.
GROUP II |
Any hotel or guest house, not being a dwelling occupied by a household, and excluding any part of the premises which constitutes such a dwelling. | Every person who is usually resident in the premises and who has not been included in any other return in the United Kingdom.
GROUP III |
Any hospital, nursing home, religious or charitable community or other residential establishment whatsoever, not being a dwelling or an establishment mentioned elsewhere in this schedule, and excluding any part of the premises which constitutes a dwelling or establishment so mentioned. | Every person who is usually resident in the premises and who has not been included in any other return in the United Kingdom.
GROUP IV |
Any residential school, college or other educational establishment, not being a dwelling occupied by a household, and excluding any part of the premises which constitutes such a dwelling. | Every person who is usually resident in the premises.
GROUP V |
Any civil prison or other place of detention. | Every person who is usually resident in the premises and who has not been included in any other return in the United Kingdom.
GROUP VI |
Any barracks, station or other premises under naval, military or air force discipline. | Every person who is usually resident in the premises and who has not been included in any other return in the United Kingdom.
GROUP VII |
| Every person usually resident in Scotland but not usually resident at any dwelling or premises mentioned elsewhere in this schedule and who has not been included in any other return in the United Kingdom.
GROUP VIII |
Any residential dwelling which is not occupied by a household consisting of persons in Group I. | The householder or, if there is more than one householder, one of those householders.
Sch. 1 in force at 12.3.2020, see art. 1(1)