keep The Council Tax (Liability of Owners) (Amendment) (Scotland) Regulations 2000
Scottish regulations amending Council Tax (Liability of Owners) Rules 1992 to add Class 7 dwellings - specifically dwellings provided to asylum seekers under section 95 of the Immigration and Asylum Act 1999 - to the schedule of prescribed dwelling classes for council tax liability purposes.
This is a narrow administrative classification regulation that clarifies council tax treatment for a specific housing arrangement. Without it, local authorities would lack clarity on how to categorize asylum seeker accommodation, potentially disrupting council tax administration and local government revenue. The regulation imposes no burden on businesses, creates no market distortions, and does not stem from EU law or gold-plating.