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The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1994

S.I. 1994/628 · Made 4 March 1994

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

COUNCIL TAX, SCOTLAND

WATER SUPPLY, SCOTLAND

Made 4th March 1994

Laid before Parliament 11th March 1994

Coming into force 1st April 1994

The Secretary of State, in exercise of the powers conferred on him by section 72(6) and (7) of, and paragraph 7(2) and (3) of Schedule 11 to, the Local Government Finance Act 1992f1 and of all other powers enabling him in that behalf, hereby makes the following Order:

Annotations to the whole text

Footnotes

f1

1992 c. 14.

Contents

  1. 1Citation and commencement
  2. 2Amendment of Order
  3. 3Revocation
  4. Signature
  5. Explanatory note

1Citation and commencement

This Order may be cited as the Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1994 and shall come into force on 1st April 1994.

2Amendment of Order

For paragraph 17 of the Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992f1, there shall be substituted the following paragraph:—

“17

A dwelling which is, or is part of, a hall of residence provided predominantly for the accommodation of students, and which—

(a)

is owned or managed by—

(i)

an institution within the meaning of paragraph 5(4) of Schedule 1 to the Actf2; or

(ii)

a body established for charitable purposes only; or

(b)

is the subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation so provided.”.

3Revocation

Article 2(2) of the Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1993f1 is hereby revoked.

Signature

J Allan Stewart

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House,

Edinburgh

4th March 1994

Explanatory note

(This note is not part of the Order)

The Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992 listed those classes of dwellings which are exempt from the council tax and the council water charge in Scotland. This Order amends that Schedule by substituting a new paragraph 17 (student halls of residence). The principal difference as against the previous paragraph 17 is an extension of the exemption to halls of residence owned or managed by a body established for charitable purposes only.