COUNCIL TAX Citation and commencement 1 This Order may be cited as the Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2006 and shall come into force on 1st October 2006. Prescription of certain lands and heritages to be treated as one dwelling 2 1 The cases of lands and heritages that are described in paragraph (2), which would (apart from this Order) be two or more dwellings, shall be treated as one dwelling. 2 The cases of lands and heritages referred to in paragraph (1) are lands and heritages that are both– a occupied, or that could be occupied, by persons who do not constitute a single household and that are occupied by one or more persons, each of whom– i is a tenant of, or has a licence to occupy, only part of the lands and heritages; and ii is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of the lands and heritages as a whole; and b lands and heritages in which, or in any part of which– i a registered prescribed housing support service is provided; and ii there is at least one kitchen, toilet or bathroom of which use is shared by some or all of the tenants or licensees of the lands and heritages. 3 For the purposes of sub-paragraph (2)– “prescribed housing support service” has the same meaning as in section 91(8) of the Housing (Scotland) Act 2001 (grants for housing support services) ; “registered” means that the Scottish Commission for the Regulation of Care has granted an application for registration of a prescribed housing support service under section 9 of the Regulation of Care (Scotland) Act 2001 (grant or refusal of registration under Part I) . Amendment of the Council Tax (Exempt Dwellings) (Scotland) Order 1997 3 1 The Council Tax (Exempt Dwellings) (Scotland) Order 1997 is amended as follows. 2 In Schedule 1, after paragraph 24 insert– Prescribed housing support services accommodation 25 1 A dwelling that is both– a occupied, or that could be occupied, by persons who do not constitute a single household and that is occupied by one or more persons, each of whom– i is a tenant of, or has a licence to occupy, only part of the dwelling; and ii is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of the dwelling as a whole; and b a dwelling in which, or in any part of which– i a registered prescribed housing support service is provided, and ii there is at least one kitchen, toilet or bathroom of which use is shared by some or all of the tenants or licensees of the dwelling. 2 For the purposes of sub-paragraph (1)– “prescribed housing support service” has the same meaning as in section 91(8) of the Housing (Scotland) Act 2001 (grants for housing support services); “registered” means that the Scottish Commission for the Regulation of Care has granted an application for registration of a prescribed housing support service under section 9 of the Regulation of Care (Scotland) Act 2001 (grant or refusal of registration under Part I). ; Amendment of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 4 In regulation 9(4)(b) of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 , for “17, 20 or 24 of Schedule 1 to the Council Tax (Exempt Dwellings) (Scotland) Order 1997” there shall be substituted “17, 20, 24 or 25 of Schedule 1 to the Council Tax (Exempt Dwellings) (Scotland) Order 1997”. TOM MCCABE A member of the Scottish Executive St Andrew’s House, Edinburgh 29th June 2006