The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992 No. 2955 (S. 242)

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Variation of definition of dwelling

5. 4. There shall be included as a dwelling any lands and...

6. 5. There shall be excluded from the definition of dwelling any...

7. 5A. Self-catering holiday accommodation: provision of evidence

8. 5B. Self-catering holiday accommodation: determinations where 70 day requirement is not met

9. 5C. Self-catering holiday accommodation: continuation of properties on the valuation roll pending assessment

10. 5D. Self-catering holiday accommodation: entries in and deletions from the valuation roll

11. 6. Definition of part residential subjects—exceptions

12. 7. Amendment of the Council Tax (Dwellings) (Scotland) Regulations 1992

13. Signature

14. 1. SCHEDULE 1

       DEFINITION OF DWELLING—INCLUSIONS

       1. 1. Bed and breakfast accommodation

       2. 2. Student halls

       3. 3. Barracks

       4. 4. Communal residential establishments

       5. 5. School boarding accommodation

    2. SCHEDULE 2

       DEFINITION OF DWELLING—EXCLUSIONS

       1. 1. Huts, sheds and bothies

       2. 2. Self-catering holiday accommodation

       3. 3. Women’s refuges

15. Explanatory Note