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

Consolidated Text As Enacted Cited authorities 18 Cited in Amendments 6 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 1992/2955
Year1992
  • These Regulations may be cited as the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992 and shall come into force on 28th December 1992.
  • In these Regulations, unless the context otherwise requires—
  • The definition of dwelling in section 72(2) of
  • which fall within the classes specified in Schedule 1 to these Regulations; and
  • be entered separately in the valuation roll; or
  • in the case of parts of lands and heritages, form part of a separate entry in the valuation roll.
  • There shall be excluded from the definition of dwelling any lands and heritages or parts thereof which fall within the classes specified in Schedule 2 to these Regulations.
  • any lands and heritages or parts thereof excluded from the definition of dwelling under paragraph 3 of Schedule 2 to these Regulations; and
  • a hostel;
  • a nursing home;
  • a private hospital; or
  • a residential care home;
  • by adding, after “1992” in paragraph (2) of regulation 1, the words “and “private motor vehicle” means a mechanically propelled vehicle not falling within Schedules 2, 3 and 4 to the Vehicles (Excise) Act 1971
  • by adding, at the end of regulation 2, the following paragraph:—
    • Lands and heritages which are not in use shall nevertheless be treated as falling within the class specified in paragraph (2) or that specified in paragraph (3) if, when last in use, they were used as specified in those paragraphs.which are the sole or main residence of a person;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;which are not made available for letting over the limit specified in sub-paragraph (b) above; andwhich 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.which are used (or, if not in use, were last used) predominantly as residential accommodation by students; andin which there are facilities which are available for sharing by some or all of the students.of which the Secretary of State for Defence is the owner;which are held for the purposes of armed forces accommodation; andwhich 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.

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