Statutory Instrument 1992 No. 1334 (S.131)

The Council Tax (Dwellings) (Scotland) Regulations 1992

---

© Crown Copyright 1992

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Royal Arms and the Queen's Printer imprints.

The text of this Internet version of the Statutory Instrument has been prepared to reflect the text as it was Made. The authoritative version is the Queen's Printer copy published by The Stationery Office Limited as the The Council Tax (Dwellings) (Scotland) Regulations 1992, ISBN 011024334X. Purchase this item. For details of how to obtain an official copy see How to obtain The Stationery Office Limited titles.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1992 No. 1334 (S.131)

COUNCIL TAX, SCOTLAND

The Council Tax (Dwellings) (Scotland) Regulations 1992

The Secretary of State, in exercise of the powers conferred on him by sections 72(4) and 116(1) of the Local Government Finance Act 1992(^[1]) 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 (Dwellings) (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.

Variation of definition of dwelling
    2.—(1)  The definition of dwelling in section 72(2) of the Act is hereby varied by including as a dwelling any lands and heritages—
 (a) which fall within the class specified in paragraph (2) or that specified in paragraph (3); and
 (b) which would, but for the provisions of section 73(1) of the Act, be entered separately in the valuation roll.

    (2)  The class specified in this paragraph is lands and heritages which are a garage, a carport or, as the case may be, a car parking stance—
 (a) the use of which is ancillary to, and which is used wholly in connection with, another dwelling; and
 (b) which is used wholly or mainly for the accommodation of one or more private motor vehicles.

    (3)  The class specified in this paragraph is lands and heritages—
 (a) the use of which is ancillary to, and which are used wholly in connection with, another dwelling; and
 (b) which are used wholly or mainly for the storage of articles of domestic use (including cycles and other similar vehicles).

Allan Stewart

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

2nd June 1992

These Regulations provide that certain private garages, carports and car parking stances and certain private storage premises are to constitute "dwellings" for the purposes of council tax in Scotland.

[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