
1 

(1) These Regulations may be cited as the Council Tax (Liability of Owners) (Scotland) Regulations 1992 and shall come into force on 1st July 1992.
(2) In these Regulations—
 “the Act” means the Local Government Finance Act 1992;
 “minister” means a minister of any religious denomination;
 “tenant” includes a secure tenant, statutory tenant or statutory assured tenant (within the meanings assigned by section 75(5) of the Act).
2 
The classes of dwelling specified in the Schedule to these Regulations are prescribed for the purposes of section 76(1) of the Act.
3 
In relation to a dwelling within the class specified in paragraph 5 of the Schedule to these Regulations, section 76(3) of the Act shall have effect as if, for the reference to the owner of the dwelling, there were substituted a reference to the person liable for the remuneration of the minister.
Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
2nd June 1992
SCHEDULE
Regulations 2 and 3
1 
A dwelling which constitutes all or part of a residential care home, nursing home, private hospital or hostel (within the meanings given by paragraph 8 of Schedule 1 to the Act).
2 
A dwelling occupied by a religious community whose principal occupation—
(a) is prayer, contemplation, education or the relief of suffering; or
(b) consists of two or more of these occupations.
3 
A dwelling occupied by persons—
(a) who do not constitute a single household; and
(b) each of whom—
(i) is a tenant of, or has a licence to occupy, part only of the dwelling; or
(ii) has a licence to occupy, but is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of, the dwelling as a whole.
4 
A dwelling—
(a) at least one of the residents of which is employed in domestic service and resides in the dwelling wholly or mainly for the purposes of his employment;
(b) any other resident of which is either so employed or is a member of the family of a resident so employed; and
(c) which is from time to time occupied by the employer of the person referred to in sub-paragraph (a).
5 
A dwelling—
(a) which is the sole or main residence of a minister for whose remuneration a person is liable; and
(b) from which the minister performs the duties of his office.