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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Council Tax (Dwellings) (Scotland) Regulations 1993 No. 526 (S. 63) URL: http://www.bailii.org/uk/legis/num_reg/1993/uksi_1993526_en.html |
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Statutory Instruments
COUNCIL TAX, SCOTLAND
Made
8th March 1993
Laid before Parliament
11th March 1993
Coming into force
1st April 1993
The Secretary of State, in exercise of the powers conferred on him by sections 72(4) and 116(1) of the Local Government Finance Act 1992(1) and of all other powers enabling him in that behalf, hereby makes the following Regulations:-
1.-(1) These Regulations may be cited as the Council Tax (Dwellings) (Scotland) Regulations 1993 and shall come into force on 1st April 1993.
(2) In these Regulations, "the Act" means the Local Government Finance Act 1992.
2. The definition of dwelling in section 72(2) of the Act is hereby further varied(2) by excluding any lands and heritages which are timeshare accommodation within the meaning of the Timeshare Act 1992(3).
Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St Andrew's House,
Edinburgh
8th March 1993
(This note is not part of the Regulations)
These Regulations provide that timeshare accommodation is not to be included within the definition of "dwelling" for the purposes of council tax in Scotland. As a consequence, non-domestic rates rather than the council tax will be payable in respect of such accommodation.
1992 c. 14; section 116(1) contains a definition of "prescribed" relevant to the exercise of the statutory powers under which these Regulations are made.