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

Regulation 4

SCHEDULE 1 DEFINITION OF DWELLING—INCLUSIONS

Bed and breakfast accommodation

1.  Any lands and heritages—

(a) which are the sole or main residence of a person;

(b) which are intended by such a person to be made available for letting, on a commercial basis and with a view to the realisation of profits, as bed and breakfast accommodation to no more than 6 persons per night;

(c) which are not made available for letting over the limit specified in sub-paragraph (b) above; and

(d) which would, but for being available for letting as referred to in sub-paragraph (b) above, be such lands and heritages as are described in sub-paragraph (i) of section 72(2)(a) of the Act.

Student halls

2.  Any lands and heritages—

(a) which are used (or, if not in use, were last used) predominantly as residential accommodation by students; and

(b) in which there are facilities which are available for sharing by some or all of the students.

Barracks

3.  Any lands and heritages—

(a) of which the Secretary of State for Defence is the owner;

(b) which are held for the purposes of armed forces accommodation; and

(c) which are the sole or main residence of at least one member of the armed forces or, if unoccupied, are likely to be the sole or main residence of such a person when next occupied.

Communal residential establishments

4.  Any lands and heritages which are used (or, if not in use, were last used) wholly as the sole or main residence of persons who reside there and in which there are facilities available for sharing by some or all of those persons, other than any part of—

(a) a hostel;

(b) a nursing home;

(c) a private hospital; or

(d) a residential care home,

which is not used wholly or mainly as the sole or main residence of a person employed there.

School boarding accommodation

5.  Any lands and heritages which are used wholly or mainly as—

(a) a school boarding house; or

(b) school dormitory accommodation,

including any kitchen, dining room or other premises which are integrated with and which are used wholly in connection with the school boarding house or, as the case may be, the school dormitory accommodation.