The Council Tax (Dwellings) (Scotland) Regulations 1997

• Citation: S.I. 1997/673
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Council Tax (Dwellings) (Scotland) Regulations 1997 and shall come into force on 1st April 1997.

(2) In these Regulations–

“ the Act ” means the Local Government Finance Act 1992;

“prison” includes a remand centre provided under paragraph (a) of subsection (1) of section 19 of the Prisons (Scotland) Act 1989 and a young offenders institution provided under paragraph (b) of that subsection, but does not include a naval, military or air force prison.

Section 2 Variation of definition of dwelling

(1) The definition of dwelling in section 72(2) of the Act is hereby further varied by including as a dwelling, subject to paragraph (2) below, any lands and heritages or parts thereof–

(a) which constitute, or form part of, a prison;

(b) which are used as one or more of the following:–

(i) a cell (other than a special punishment cell);

(ii) a common recreational area (other than a sports hall or an uncovered area);

(iii) a library;

(iv) a chapel;

(v) a kitchen;

(vi) a dining room;

(vii) toilets;

(viii) personal washing facilities;

(ix) a laundry for the exclusive use of prisoners;

(x) a storage area which is within a cell block and which is used in connection with other premises covered by this sub-paragraph;

(xi) a corridor linking premises covered by this sub-paragraph; and

(xii) boiler or plant room which to any extent serves other premises covered by this sub-paragraph; and

(c) which would, but for the provisions of section 73(1) of the Act–

(i) be entered separately in the valuation roll; or

(ii) in the case of parts of lands and heritages, form part of a separate entry in the valuation roll.

(2) There shall not be included as a dwelling, or part of a dwelling, any kitchen, dining room, toilets or personal washing facilities which are provided for the exclusive use of persons employed in the prison in question.