{
  "url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1993/note",
  "json_url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1993/note.json",
  "legislation": "uksi/1993/526",
  "legislation_title": "The Council Tax (Dwellings) (Scotland) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/526/note",
    "retrieved_at": "2026-10-29T14:03:14.117575+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}