RATING AND VALUATION Citation and commencement 1 These Regulations may be cited as the Abolition of Domestic Rates (Domestic and Part Residential Subjects) (Scotland) Regulations 1989 and shall come into force on 20th March 1989. Interpretation 2 In these Regulations— “ the Act ” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987; “the 1976 Act ” means the Licensing (Scotland) Act 1976( ); “the 1980 Act ” means the Education (Scotland) Act 1980( ). “the 1960 Act ” means the Caravan Sites and Control of Development Act 1960( ). Variation of definition of domestic subjects-inclusions 3 1 For the purposes of section 2(4) of the Act, the definition of domestic subjects in section 2(3) of the Act( ) is varied by including within that definition any parts of lands and heritages which fall within any of the classes specified in paragraph (2) below and which are used wholly or mainly as the sole or main residence of any person. 2 The classes of lands and heritages specified in this paragraph are any lands and heritages used for the purposes of— a a hotel within the meaning of section 139(1) of the 1976 Act; b a public house within the meaning of section 139(1) of the 1976 Act; c a school within the meaning of section 135(1) of the 1980 Act( ); d a fire station; e an educational establishment, being— i a university and any college, school, hall or other institution of a university; ii a central institution or college of education within the meaning of section 135(1) of the 1980 Act; iii any other institution for the provision in Scotland of further education, and for this purpose “further education” has the same meaning as in section 135(1) of the 1980 Act; iv a theological college; f a caravan site within the meaning of section 1(4) of the 1960 Act; g a religious community the principal occupation of which is prayer, contemplation, relief of suffering or education; h a site for persons of nomadic habit of life to whom section 24(8A) of the 1960 Act applies( ); i a lighthouse; j a boarding or lodging house; k a holiday camp; l a camping site; m an outdoor centre; n a conference centre. 3 For the purposes of paragraph (1) above, parts of lands and heritages which are not in use shall nevertheless be treated as being used wholly or mainly as the sole or main residence of any person, if that was the last use made of them. Date from which certain alterations to valuation roll take effect after 1st April 1989 4 For the purpose of section 2(2A) of the Act, where, after 1st April 1989 by virtue of these Regulations, any parts of lands and heritages— a become domestic subjects, any entry in the valuation roll in respect of such parts shall be deleted, with effect as from the date of the event by reason of which such parts became domestic subjects; or b cease to be domestic subjects, they shall be entered in the valuation roll with effect from the date of the event by reason of which such parts ceased to be domestic subjects, or as from the beginning of the financial year in which the entry is made in the valuation roll, whichever is the later. Meaning of part residential subjects-exceptions 5 The classes of lands and heritages which may be prescribed for the purposes of paragraph (b) of the definition of “part residential subjects” in section 26(1) of the Act (lands and heritages excluded from that definition) are hereby prescribed as the classes of lands and heritages specified in regulation 3(2) above, other than any parts of those lands and heritages which are domestic subjects by virtue of regulation 3(1). Ian Lang Minister of State, Scottish Office St Andrew’s House, Edinburgh 23rd February 1989