The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
1Citation and commencement
2Interpretation
3Variation of definition of dwelling
4There shall be included as a dwelling any lands and...
5There shall be excluded from the definition of dwelling any...
5ASelf-catering holiday accommodation: provision of evidence
5BSelf-catering holiday accommodation: determinations where 70 day requirement is not met
5CSelf-catering holiday accommodation: continuation of properties on the valuation roll pending assessment
5DSelf-catering holiday accommodation: entries in and deletions from the valuation roll
6Definition of part residential subjects—exceptions
7Amendment of the Council Tax (Dwellings) (Scotland) Regulations 1992
SCHEDULE 1DEFINITION OF DWELLING—INCLUSIONS
1Bed and breakfast accommodation
2Student halls
3Barracks
4Communal residential establishments
5School boarding accommodation
SCHEDULE 2DEFINITION OF DWELLING—EXCLUSIONS
1Huts, sheds and bothies
2Self-catering holiday accommodation
3Women’s refuges
1992 No. 2955 (S.242)
COUNCIL TAX, SCOTLAND

The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992

Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of the powers conferred on him by sections 72(4), 99(1) and section 116(1) of the Local Government Finance Act 19921 and of all other powers enabling him in that behalf, hereby makes the following Regulations: