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SCOTTISH STATUTORY INSTRUMENTS


2003 No. 137

COUNCIL TAX

The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 2003

  Made 3rd March 2003 
  Laid before the Scottish Parliament 6th March 2003 
  Coming into force 1st April 2003 

The Scottish Ministers, in exercise of the powers conferred by sections 76(1) and (7) and 116(1) of the Local Government Finance Act 1992[1] and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation, commencement and amendment of the Council Tax (Liability of Owners) (Scotland) Regulations 1992
     1. These Regulations may be cited as the Council Tax (Liability of Owners) (Scotland) Amendment Regulations 2003 and shall come into force on 1st April 2003.

    
2.  - (1) The Council Tax (Liability of Owners) (Scotland) Regulations 1992[2] are amended as follows.

    (2) In the Schedule, for paragraph 3 there shall be substituted-


PETER J PEACOCK
A member of the Scottish Executive

St Andrew's House, Edinburgh
3rd March 2003



EXPLANATORY NOTE

(This note is not part of the Regulations)


These Regulations amend the Council Tax (Liability of Owners) (Scotland) Regulations 1992. The Schedule to those Regulations prescribes classes of dwellings in respect of which special rules are to apply as regards liability for the council tax. Paragraph 3 of that Schedule provides for the owner of certain houses in multiple occupation to be liable for that tax. The amendments relate to houses for multiple occupation.

Regulation 2 substitutes a new definition of houses in multiple occupation to ensure it includes dwellings that were not originally constructed or subsequently adapted for use as a house in multiple occupation but are being used as such.


Notes:

[1] 1992 c.14. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46). In section 116(1), see the definition of "prescribed".back

[2] S.I. 1992/1331; the relevant amending instrument is S.I. 1993/344.back



ISBN 0 11062239 1


 
© Crown copyright 2003
Prepared 20 March 2003


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URL: http://www.bailii.org/scot/legis/num_reg/2003/20030137.html