Statutory Instrument 1992 No. 1331 (S.128)

The Council Tax (Liability of Owners) (Scotland) Regulations 1992

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© Crown Copyright 1992

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1992 No. 1331 (S.128)

COUNCIL TAX, SCOTLAND

WATER SUPPLY, SCOTLAND

The Council Tax (Liability of Owners) (Scotland) Regulations 1992

The Secretary of State, in exercise of the powers conferred upon him by sections 76(1), (6) and (7) and 116(1) of the Local Government Finance Act 1992(^[1]) and those sections as read with paragraph 11 of Schedule 11 to that Act and with the Council Water Charge (Scotland) Regulations 1992(^[2]) made thereunder, 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 (Liability of Owners) (Scotland) Regulations 1992 and shall come into force on 1st July 1992.

    (2)  In these Regulations—

"the Act" means the Local Government Finance Act 1992;


"minister" means a minister of any religious denomination;


"tenant" includes a secure tenant, statutory tenant or statutory assured tenant (within the meanings assigned by section 75(5) of the Act).

Liability in prescribed cases
    2.    The classes of dwelling specified in the Schedule to these Regulations are prescribed for the purposes of section 76(1) of the Act.

    3.    In relation to a dwelling within the class specified in paragraph 5 of the Schedule to these Regulations, section 76(3) of the Act shall have effect as if, for the reference to the owner of the dwelling, there were substituted a reference to the person liable for the remuneration of the minister.

Allan Stewart

Parliamentary Under Secretary of State, Scottish Office
St. Andrew's House, Edinburgh

2nd June 1992

[1] 1992 c. 14; section 116(1) contains a definition of "prescribed" relevant to the exercise of the statutory powers under which these Regulations are made. back

[2] S.I. 1992/1203. back

Explanatory Note