Question reference: S6W-17983
- Date lodged: 16 May 2023
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Current status: Answered by Graeme Dey on 31 May 2023
Question
To ask the Scottish Government whether purpose-built student accommodation (PBSA) developments in Scotland make any contribution to public revenues through (a) council tax and (b) non-domestic rates.
Answer
Purpose-built student accommodation (PBSA) does not make any contribution to public revenue through either council tax or non-domestic rates.
PBSA is the primary domestic residence for students and is therefore considered a "dwelling". As such, it is not subject to non-domestic rates. PBSA is also exempt from council tax as it is occupied solely by full time students.