Explanatory note

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.