Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992
| Jurisdiction | UK Non-devolved |
| Citation | SI 1992/1329 |
| Year | 1992 |
1992 No. 1329 (S.126)
COUNCIL TAX, SCOTLAND
The Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992
Made 2nd June 1992
Laid before Parliament 10th June 1992
Coming into force 1st July 1992
The Secretary of State, in exercise of the powers conferred on him by sections 3(3) and 7(2) and (3)(b) of the Local Government Finance and Valuation Act 1991(1) and sections 86(2), 113(1) and 116(1) of the Local Government Finance Act 1992(2) and of all other powers enabling him in that behalf, hereby makes the following Regulations:
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992 and shall come into force on 1st July 1992.
(2) In these Regulations—
“agricultural lands and heritages” means—
(a) any lands and heritages used for agricultural or pastoral purposes only (disregarding any use of the lands and heritages for the purpose of the breeding, rearing, grazing or exercising of horses (within the meaning of section 6(4) of the Riding Establishments Act 1964(3), if the only other use of the lands and heritages is a substantial use for agricultural or pastoral purposes);
(b) any lands and heritages used as woodlands, market gardens, orchards, reed beds, allotments or allotment gardens; and
(c) any lands exceeding one tenth of a hectare used for the purpose of poultry farming;
but does not include any land kept or preserved mainly or exclusively for sporting purposes;
“common parts”, in relation to a dwelling, means any part of a building containing the dwelling and any land or premises which the owner or occupier of the dwelling is entitled to use in common with the owners or occupiers of other premises in the immediate locality;
“cottar”, “croft” and “crofter” have the same meanings as they have in the Crofters (Scotland) Act 1955(4) and “the crofting counties” means the former counties to which that Act applies;
“fish farming” means the breeding or rearing of fish or the cultivation of shellfish (including crustaceans and molluscs of any description) for the purpose of producing food for human consumption or for tranfer to other waters, but does not include the breeding, rearing or cultivation of any fish or shellfish—
(a) which are purely ornamental; or
(b) which are bred, reared or cultivated for exhibition;
“permitted development” means development—
(a) for which planning permission is not required;
or
(b) for which an application for planning permission is not required.
Valuation of dwellings
2.—(1) For the purposes of valuations under section 86(2) of the Local Government Finance Act 1992, the value of any dwelling shall be taken to be the amount which the dwelling might reasonably have been expected to realise if it had been sold in the open market by a willing seller on 1st April 1991, having applied the assumptions mentioned in paragraph (2) below and, where applicable, the additional assumption mentioned in sub-paragraph (a), (b) or (c) of paragraph (1) of regulation 3 below, as the case may be.
(2) The assumptions referred to in paragraph (1) above are—
(a)
(a) that the sale was with vacant possession;
(b)
(b) that the dwelling was sold free from any heritable security;
(c)
(c) that the size and layout of the dwelling, and the physical state of its locality, were the same as at the time when the valuation of the dwelling is made;
(d)
(d) that the dwelling was in a state of reasonable repair;
(e)
(e) in the case of a dwelling the owner or occupier of which is entitled to use...
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