24.This section provides a regulation-making power to Ministers subject to the affirmative procedure, allowing the list of buildings specifically included as “new residential units” in section 4(2), the list of buildings specifically excluded as “new residential units” in section 4(3) and the list of “exempt new residential units” in section 5 to be adjusted by secondary legislation.
25.Under subsection (2), the regulations may add to any of the lists a “relevant building” within the meaning of section 80O of the Scotland Act 1998. Section 80O defines “relevant building” as “a building in Scotland consisting of or containing (i) one or more dwellings, (ii) other accommodation” with accommodation including “temporary accommodation, for example in a hotel or hospital”.
26.Subsection (2) also makes clear that the regulations may adjust the lists or exemptions by reference to different geographical areas or types of land and that the regulations may adjust the relevant sections of the Act or provide further descriptions in the regulations themselves (or a document referred to in the regulations). This may be used where a specific and technical description is required to capture a specific area. For example, it is anticipated that the power will be used to exempt certain remote rural areas such as Cape Wrath, Knoydart and Scoraig, which have unique geographical and transport issues similar to those faced by island building. The description and exact boundaries of any such areas may need to be detailed and make use of Ordinance Survey grid references or maps.
27.Subsection (4) requires that before making regulations under this section, the Scottish Minister must consult local authorities, persons whom the Scottish Ministers consider represent the interests of the residential property development sector, and such other persons as the Scottish Ministers consider appropriate.
Commentary on Provisions Part 2 – Key concepts Section 6: Power to modify types of buildings which may be taxable