The Council Tax (Dwellings) (Scotland) Regulations 1997
These Regulations make provision as to how prisons in Scotland are to be treated, as from 1st April 1997, for the purposes of local taxation. Regulation 2(1)(b) specifies those parts of a prison which are to be treated as “a dwelling”. These parts will give rise to a liability for council tax. The remaining parts of a prison will give rise to a liability for non-domestic rates.