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The Abolition of Domestic Rates (Domestic and Part Residential Subjects) (Scotland) Regulations 1990

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Variation of definition of domestic subjects – inclusion

4.—(1) For the purposes of section 2(4) of the Act, the definition of domestic subjects in section 2(3) of the Act is further varied by including within that definition any lands and heritages or parts thereof which fall within the class of lands and heritages specified in paragraph (2) below.

(2) The class of lands and heritages specified in this paragraph is any premises used wholly or mainly as –

(a)a school boarding house; or

(b)school dormitory accommodation,

including any kitchen, dining room or other premises which are integral with and which are used wholly in connection with the school boarding house or, as the case may be, the school dormitory accommodation.

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