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 1990 and shall come into force on 1st April 1990. Interpretation 2 In these Regulations– “ the Act ” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987; “commercially” means on a commercial basis and with a view to the realisation of profits; “financial year” means the period of twelve months beginning on 1st April; “pupils receiving school education” shall be construed in accordance with the Education (Scotland) Act 1980 ; “relevant person” means, in relation to any premises– subject to paragraphs (b) and (c) below, the owner of the premises; subject to paragraph (c) below, if the premises are let for a period of 12 months or more, the tenant; or if the premises are sublet for such a period, the subtenant; “school boarding house” means any dwellinghouse or other premises used for the boarding of pupils receiving school education; and “school dormitory accommodation” means any accommodation used for sleeping purposes by pupils receiving school education. Variation of definition of domestic subjects – exclusion 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 further varied by excluding from that definition any lands and heritages or parts thereof at any time in a financial year during which they fall within the class of lands and heritages specified in paragraph (2) below. 2 The class of lands and heritages specified in this paragraph is any premises– a which consist of a dwellinghouse with any garden, yard, garage, outhouse or pertinent belonging to or occupied along with such dwellinghouse; and b which are made available by a relevant person for letting, commercially, as self-catering accommodation, for short periods amounting in the aggregate to 140 days or more in a financial year; or c which, where the premises have not been made so available for letting in that year, are intended by a relevant person to be made so available for letting in that year and the interest of the relevant person in the premises is such as to enable him to let them for such periods, but it does not include any premises during any time in that year when they are used as the sole or main residence of any person. 3 In ascertaining for the purposes of this regulation whether the premises are used as the sole or main residence of any person, section 8(4) of the Act (which provides for certain students to be regarded as solely or mainly resident in certain local authority areas) shall be disregarded. Variation of definition of domestic subjects – inclusion 4 1 For the purposes of section 2(4) of the Act, the definition of domestic subjects in section 2(3) of the Act is further varied by including within that definition any lands and heritages or parts thereof which fall within the class of lands and heritages specified in paragraph (2) below. 2 The class of lands and heritages specified in this paragraph is any premises used wholly or mainly as – a a school boarding house; or b school dormitory accommodation, including any kitchen, dining room or other premises which are integral with and which are used wholly in connection with the school boarding house or, as the case may be, the school dormitory accommodation. Revocation 5 The Abolition of Domestic Rates (Domestic and Part Residential Subjects) (Scotland) Regulations 1989 are hereby revoked. Date from which certain alterations to valuation roll take effect 6 For the purposes of section 2(2A) of the Act, where, by virtue of these Regulations, any lands and heritages or any parts thereof– a 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 lands and heritages or parts thereof ceased to be domestic subjects; or b become domestic subjects, any entry in the valuation roll in respect of such lands and heritages or parts thereof shall be deleted, with effect as from the date of the event by reason of which the lands and heritages or parts thereof became domestic subjects. James Douglas-Hamilton Parliamentary Under Secretary of State, Scottish Office St. Andrew’s House, Edinburgh 15th March 1990