The Abolition of Domestic Rates (Domestic and Part Residential Subjects) (No.2) (Scotland) Regulations 1990

• Citation: S.I. 1990/1486
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Abolition of Domestic Rates (Domestic and Part Residential Subjects) (No.2) (Scotland) Regulations 1990 and shall come into force on 16th August 1990.

Section 2 Interpretation

In these Regulations–

“ the Act ” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;

“commercially” means on a commercial basis and with a view to the realisation of profits; and

“financial year” means the period of twelve months beginning on 1st April.

Section 3 Variation of definition of domestic subjects – inclusion

(1) For the purposes of section 2(4) of the Act, the definition of domestic subjects in section 2(3) of the Act is further varied by including within that definition any lands and heritages or parts thereof at any time in a financial year during which they fall within the class of lands and heritages specified in paragraph (2) below.

(2) The class of lands and heritages specified in this paragraph is any premises–

(a) which consist of a dwellinghouse with any garden, yard, garage, outhouse or pertinent belonging to or occupied along with such dwellinghouse;

(b) which are the sole or main residence of a person (hereinafter referred to as “the relevant person”);

(c) which are intended by the relevant person to be made available for letting, commercially, as bed and breakfast accommodation to no more than 6 persons per night; and

(d) which are not made available for letting over the limit specified in subparagraph (c) above.

Section 4 Date from which certain alterations to valuation roll take effect

For the purposes of section 2(2A) of the Act, where, by virtue of these Regulations, any lands and heritages or parts thereof become domestic subjects, any entry in the valuation roll in respect of such lands and heritages or parts thereof shall be deleted, with effect as from the date of the event by reason of which the lands and heritages or parts thereof became domestic subjects.