COUNCIL TAX, SCOTLAND Citation and commencement 1 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. Interpretation 2 In these Regulations, unless the context otherwise requires— “ the Act ” means the Local Government Finance Act 1992; “ assessor ” means an assessor or a depute assessor appointed under section 27(2) of the Local Government etc. (Scotland) Act 1994; “hostel” has the same meaning as in sub-paragraph (2) of paragraph 8 of Schedule 1 to the Act ; “nursing home” has the same meaning as in that sub-paragraph; “private hospital” has the same meaning as in that sub-paragraph; “pupils receiving school education” shall be construed in accordance with the Education (Scotland) Act 1980 ; “relevant person” means, in relation to any lands and heritages— subject to paragraphs (b) and (c) below, the owner; subject to paragraph (c) below, if they are let for a period of 12 months or more, the tenant; or if they are sublet for such a period, the subtenant; “residential care home” has the same meaning as in sub-paragraph (2) of paragraph 8 of Schedule 1 to the Act; “school boarding house” means any premises used for the boarding of pupils receiving school education; “school dormitory accommodation” means any accommodation used for sleeping purposes by pupils receiving school education; “student” has the same meaning as in sub-paragraph (2) of paragraph 4 of Schedule 1 to the Act ; “ valuation roll ” means a valuation roll made up under section 1(1) of the Local Government (Scotland) Act 1975; “voluntary organisation” has the same meaning as in section 94(1) of the Social Work (Scotland) Act 1968 . Variation of definition of dwelling 3 The definition of dwelling in section 72(2) of the Act is hereby further varied in accordance with regulations 4 and 5 below. 4 There shall be included as a dwelling any lands and heritages or parts thereof— a which fall within the classes specified in Schedule 1 to these Regulations; and b which would, but for the provisions of section 73(1) of the Act— i be entered separately in the valuation roll; or ii in the case of parts of lands and heritages, form part of a separate entry in the valuation roll. 5 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. Self-catering holiday accommodation: provision of evidence 5A 1 Evidence of letting or intention to let in accordance with paragraph 2(b) of schedule 2 must be supplied to the assessor in whose area the lands and heritages are situated, on the request of that assessor. 2 It is for the assessor to decide whether evidence supplied under paragraph (1) confirms that either or both of the requirements in heads (i) and (ii) of paragraph 2(b) of schedule 2 are met. 3 Evidence requested under paragraph (1)— a must be sent to the assessor by whichever is the later of— i the end of the period of 56 days beginning with the last day of the financial year to which the evidence relates, ii the end of the period of 56 days beginning with the day on which the request is sent, and b must be sufficient to confirm that either or both of the requirements in heads (i) and (ii) of paragraph 2(b) of schedule 2 are met. 4 The assessor must treat the lands and heritages as not falling within the class of self-catering holiday accommodation in paragraph 2 of schedule 2 where the evidence requested under paragraph (1)— a is not sent to the assessor within the period provided for in paragraph (3), or b is reasonably considered by the assessor to be insufficient to confirm that either or both of the requirements in heads (i) and (ii) of paragraph 2(b) of schedule 2 are met. 5 A request made by the assessor under paragraph (1) must set out— a the time period within which the evidence is to be sent, and b the consequences of the failure to— i provide the requested evidence within the specified period, ii provide evidence which is reasonably considered by the assessor to be sufficient to confirm that either or both of the requirements in heads (i) and (ii) of paragraph 2(b) of schedule 2 are met. Self-catering holiday accommodation: determinations where 70 day requirement is not met 5B 1 A local authority may determine lands and heritages in all or part of the local authority area which would fall within the class of self-catering holiday accommodation but for the requirement in paragraph 2(b)(ii) of schedule 2, to fall within the class of self–catering holiday accommodation where it is satisfied that— a there are exceptional circumstances which have prevented the requirement in paragraph 2(b)(ii) of schedule 2 being met in the financial year, and b it is reasonable to do so, having regard to the interests of persons liable to pay council tax. 2 Where lands and heritages are determined in accordance with paragraph (1) to fall into the class of self-catering holiday accommodation, the relevant local authority must inform the assessor for its area of that determination. 3 Where the assessor is informed of a determination made under paragraph (1), the assessor must treat the lands and heritages as falling within the class of self-catering holiday accommodation specified in paragraph 2 of schedule 2 for the financial year in relation to which the determination is made. 4 Intimation given to the assessor in accordance with paragraph (2) must state the financial year in relation to which the determination is made. Self-catering holiday accommodation: continuation of properties on the valuation roll pending assessment 5C Any lands and heritages which were on the valuation roll at the end of a financial year on the basis that they fell into the class of self-catering holiday accommodation are to remain on the valuation roll from the beginning of the following financial year, pending an assessment by the assessor as to whether they continue to fall into that class. Self-catering holiday accommodation: entries in and deletions from the valuation roll 5D 1 Where lands and heritages cease to be a dwelling because they are considered to be self-catering holiday accommodation, or where the assessor is informed of a determination made under regulation 5B, the entry in the valuation roll has effect from whichever is the later of— a the date on which the lands and heritages were first let, or b 1 April in the financial year in which they are considered to have become self-catering holiday accommodation . 2 Where lands and heritages become a dwelling because they are considered not to be self-catering holiday accommodation, the deletion of the entry has effect as follows, according to whichever requirement is first not met— a where lands and heritages become a dwelling because the requirement in paragraph 2(a) of schedule 2 is not met, from the date on which the lands and heritages become the sole or main residence of any person, b where lands and heritages become a dwelling because the requirement in paragraph 2(b)(i) of schedule 2 is not met, from the date on which the requirement in paragraph 2(b)(i) ceases to be met, c where lands and heritages become a dwelling because the requirement in paragraph 2(b)(ii) of schedule 2 is not met, from 1 April in the financial year in which the requirement in paragraph 2(b)(ii) has not been met. 3 Where, in accordance with regulation 5A(4), the assessor treats the lands and heritages as not being self-catering holiday accommodation, the deletion of the entry has effect from 1 April in the financial year in relation to which evidence has not been provided or has been considered to be insufficient. Definition of part residential subjects—exceptions 6 The classes of lands and heritages which are prescribed for the purposes of paragraph (b) of the definition of part residential subjects in section 99(1) of the Act (lands and heritages excluded from that definition) are— a any lands and heritages or parts thereof excluded from the definition of dwelling under paragraph 3 of Schedule 2 to these Regulations; and b any part of— i a hostel; ii a nursing home; iii a private hospital; or iv a residential care home; which is not used wholly or mainly as the sole or main residence of a person employed there. Amendment of the Council Tax (Dwellings) (Scotland) Regulations 1992 7 The Council Tax (Dwellings) (Scotland) Regulations 1992 are hereby amended— a 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 ”; and b by adding, at the end of regulation 2, the following paragraph:— 4 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. . Allan Stewart Parliamentary Under Secretary of State, Scottish Office St. Andrew’s House, Edinburgh 23rd November 1992