{
  "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992",
  "json_url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992.json",
  "id": "uksi/1992/1331",
  "title": "The Council Tax (Liability of Owners) (Scotland) Regulations 1992",
  "short_title": "Council Tax (Liability of Owners) 1992",
  "long_title": "Part II of the Local Government Finance Act 1992 provides that the council tax in respect of dwellings in Scotland shall come into operation with effect from financial year 1993/94.",
  "citation": "S.I. 1992/1331",
  "type": "uksi",
  "year": "1992",
  "number": "1331",
  "version": "current",
  "date": "1992-06-02",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 4,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Liability in prescribed cases",
      "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Liability in prescribed cases",
      "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "PRESCRIBED CLASSES OF DWELLING",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Residential care homes, etc.",
      "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/schedule/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Religious communities",
      "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/schedule/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Houses in multiple occupation, etc.",
      "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/schedule/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Resident staff",
      "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/schedule/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Ministers of religion",
      "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/schedule/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "subst",
      "affected_provisions": "Schedule, para 3",
      "affecting": "ssi/2003/137",
      "affecting_title": "The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 2003",
      "affecting_provisions": "reg 2"
    },
    {
      "type": "amended",
      "affected_provisions": "Sch, para 3",
      "affecting": "uksi/1993/344",
      "affecting_title": "The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 1993",
      "affecting_provisions": "reg.2(1)"
    },
    {
      "type": "added",
      "affected_provisions": "Sch, para 6",
      "affecting": "uksi/1993/344",
      "affecting_title": "The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 1993",
      "affecting_provisions": "reg.2(2)"
    },
    {
      "type": "added",
      "affected_provisions": "Sch. para.7",
      "affecting": "uksi/2000/715",
      "affecting_title": "The Council Tax (Liability of Owners) (Amendment) (Scotland) Regulations 2000",
      "affecting_provisions": "reg.2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1992/14",
      "title": "Local Government Finance Act 1992",
      "url": "https://openlegislation.uk/local-government-finance-act-1992",
      "provisions": [
        "section/76",
        "section/116",
        "schedule/11/paragraph/11"
      ]
    }
  ],
  "changes_made_to": 4,
  "changes_made_to_url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1331",
    "retrieved_at": "2026-10-29T14:21:50.071077+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."
}