# The Council Tax (Dwellings) (Scotland) Regulations 1992, Note: Explanatory note


(This note is not part of the Regulations)
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.

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Source: https://www.legislation.gov.uk/uksi/1992/1334/note (the official version)
Page: https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.