{
  "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/note",
  "json_url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992/note.json",
  "legislation": "uksi/1992/1331",
  "legislation_title": "The Council Tax (Liability of Owners) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nPart 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.\nThe Schedule to these Regulations prescribes classes of dwelling in respect of which special provision as to liability for the tax is made. The owner of the dwelling will be liable for the tax in respect of the following classes nursing homes and other similar homes, houses occupied by religious communities, houses in multiple occupation and houses occupied by certain domestic staff. Paragraph 5 of the Schedule (as read with regulation 3) provides that the person liable for the remuneration of a minister of religion will also be liable for the council tax in respect of the dwelling in which the minister lives.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1331/note",
    "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."
}