# The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 1993

S.I. 1993/344 · made 18 February 1993

The Schedule to the Council Tax (Liability of Owners) (Scotland) Regulations 1992 prescribes classes of dwellings in respect of which special rules are to apply as regards liability for the council tax and the council water charge. Paragraph 3 of that Schedule provides for the owner of certain houses in multiple occupation to be liable for that tax and charge. These Regulations amend that paragraph so as to bring within its scope dwellings occupied by only one person but originally constructed or subsequently adapted for occupation by persons who do not constitute a single household.

Made under: Local Government Finance Act 1992 (Section 76, Section 116, Schedule 11 paragraph 11)

## Introductory text

COUNCIL TAX, SCOTLAND
WATER SUPPLY, SCOTLAND
Made 18th February 1993
Laid before Parliament 1st March 1993
Coming into force 22nd March 1993
The Secretary of State, in exercise of the powers conferred on him by sections 76(1) and (7) and 116(1) of the Local Government Finance Act 1992 and those sections as read with paragraph 11 of Schedule 11 to that Act and with the Council Water Charge (Scotland) Regulations 1992 made thereunder, and of all other powers enabling him in that behalf, hereby makes the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Council Tax (Liability of Owners) (Scotland) Amendment Regulations 1993 and shall come into force on 22nd March 1993.

## 2 Amendment of Regulations

(1) In paragraph 3 of the Schedule to the Council Tax (Liability of Owners) (Scotland) Regulations 1992—
(a) for the words “occupied by persons”, there shall be substituted the word “which”;
(b) before the word “who”, there shall be inserted the words “was originally constructed or subsequently adapted for occupation by persons”; and
(c) before the word “each”, there shall be inserted the words “is occupied by one or more persons,”.
(2) After paragraph 5 of that Schedule, there shall be inserted the following paragraph:—
“School boarding accommodation
6 Premises which fall to be treated as a dwelling by virtue of regulation 4 of, and paragraph 5 of Schedule 1 to, the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992.”.

## Signature

Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
18th February 1993

## Explanatory note

(This note is not part of the Regulations)
The Schedule to the Council Tax (Liability of Owners) (Scotland) Regulations 1992 prescribes classes of dwellings in respect of which special rules are to apply as regards liability for the council tax and the council water charge. Paragraph 3 of that Schedule provides for the owner of certain houses in multiple occupation to be liable for that tax and charge. These Regulations amend that paragraph so as to bring within its scope dwellings occupied by only one person but originally constructed or subsequently adapted for occupation by persons who do not constitute a single household.
These Regulations also provide for the owner of certain school boarding accommodation to be liable for the council tax and the council water charge on that accommodation.

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Source: https://www.legislation.gov.uk/uksi/1993/344 (the official version)
Page: https://openlegislation.uk/council-tax-liability-of-owners-scotland-amendment-regulations-1993
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.