
1 

(1) These Regulations may be cited as the Council Tax (Dwellings) (Scotland) Regulations 2010 and come into force on 1st April 2010.
(2) These Regulations extend to Scotland only.
2 
In these regulations—
 “power station” means a combined heat and power station as defined in paragraph 148(1) of Schedule 6 to the Finance Act 2000 together with pipes and risers for the transport of water to and from that station; and
 “tenement” means a building or a part of a building which comprises two related flats which, or comprises more than two related flats at least two of which—
(a) are, or are designed to be, in separate ownership; and
(b) are divided from each other horizontally.
3 
The definition of dwelling in section 72(2) (dwellings chargeable to council tax) of the Local Government Finance Act 1992 is further varied as set out in regulations 4 and 5.
4 
Subject to regulation 5, there shall be excluded from the definition of dwelling any pipes, risers or any other parts of a power station in so far as they do not fall within the solum, garden, yard or garage of a dwelling house or dwelling houses.
5 

(1) Where a dwelling is part of a tenement, there shall be included in the definition of dwelling the following parts of a power station—
(a) any parts that fall within the solum of the tenement;
(b) all pipes and risers for the transport of water between a power station and the tenement that are located in, over or under land pertaining to the tenement; and
(c) where the power station benefits only the tenement, the other parts of that power station.
(2) The parts of a power station included by virtue of this regulation shall be allocated equally between the dwellings in the tenement that are served by those parts.
JOHN SWINNEY
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
9th February 2010