# The Council Tax (Dwellings) (Scotland) Regulations 1993

S.I. 1993/526 · made 8 March 1993

These Regulations provide that timeshare accommodation is not to be included within the definition of “dwelling” for the purposes of council tax in Scotland. As a consequence, non-domestic rates rather than the council tax will be payable in respect of such accommodation.

Made under: Local Government Finance Act 1992 (Section 72, Section 116)

## Introductory text

COUNCIL TAX, SCOTLAND
Made 8th March 1993
Laid before Parliament 11th March 1993
Coming into force 1st April 1993
The Secretary of State, in exercise of the powers conferred on him by sections 72(4) and 116(1) of the Local Government Finance Act 1992 and of all other powers enabling him in that behalf, hereby makes the following Regulations:—

## 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Council Tax (Dwellings) (Scotland) Regulations 1993 and shall come into force on 1st April 1993.
(2) In these Regulations, “the Act” means the Local Government Finance Act 1992.

## 2 Variation of definition of dwelling

The definition of dwelling in section 72(2) of the Act is hereby further varied by excluding any lands and heritages which are timeshare accommodation within the meaning of the Timeshare Act 1992.

## Signature

Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
8th March 1993

## Explanatory note

(This note is not part of the Regulations)
These Regulations provide that timeshare accommodation is not to be included within the definition of “dwelling” for the purposes of council tax in Scotland. As a consequence, non-domestic rates rather than the council tax will be payable in respect of such accommodation.

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Source: https://www.legislation.gov.uk/uksi/1993/526 (the official version)
Page: https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1993
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.