
1 

(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.
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(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.
George Kynoch
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
5th March 1997