Regulation 2 Citation, commencement and amendment of the Council Tax (Liability of Owners) (Scotland) Regulations 1992

The Council Tax (Liability of Owners) (Scotland) Regulations 1992^f1 are amended as follows.

In the Schedule, for paragraph 3 there shall be substituted–

“3.

A dwelling occupied, or which could be occupied, by persons who do not constitute a single household and which is occupied by one or more persons each of whom–

(a)

is a tenant of, or has a licence to occupy, part only of the dwelling; or

(b)

has a licence to occupy, but is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of the dwelling as a whole.”.