{
  "url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1997/regulation-2",
  "json_url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1997/regulation-2.json",
  "legislation": "uksi/1997/673",
  "legislation_title": "The Council Tax (Dwellings) (Scotland) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1997",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Variation of definition of dwelling",
  "text": "(1) The definition of dwelling in section 72(2) of the Act is hereby further varied by including as a dwelling, subject to paragraph (2) below, any lands and heritages or parts thereof–\n(a) which constitute, or form part of, a prison;\n(b) which are used as one or more of the following:–\n(i) a cell (other than a special punishment cell);\n(ii) a common recreational area (other than a sports hall or an uncovered area);\n(iii) a library;\n(iv) a chapel;\n(v) a kitchen;\n(vi) a dining room;\n(vii) toilets;\n(viii) personal washing facilities;\n(ix) a laundry for the exclusive use of prisoners;\n(x) a storage area which is within a cell block and which is used in connection with other premises covered by this sub-paragraph;\n(xi) a corridor linking premises covered by this sub-paragraph; and\n(xii) boiler or plant room which to any extent serves other premises covered by this sub-paragraph; and\n(c) which would, but for the provisions of section 73(1) of the Act–\n(i) be entered separately in the valuation roll; or\n(ii) in the case of parts of lands and heritages, form part of a separate entry in the valuation roll.\n(2) There shall not be included as a dwelling, or part of a dwelling, any kitchen, dining room, toilets or personal washing facilities which are provided for the exclusive use of persons employed in the prison in question.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The definition of dwelling was previously varied by S.I. 1992/1334 and 2955 and 1993/526."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/673/regulation/2",
    "retrieved_at": "2026-10-29T12:22:34.737511+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."
}