RSTP2036 - Meaning of 'carrying on a business'

RSTPA guidance on the meaning of ‘carrying on a business’.

‘Carrying on a business’ takes its normal everyday meaning. For information notice and inspection purposes, it therefore includes:

  • the letting of property either as dwellings or to other businesses, or any combination of the two;
  • the activities of a charity, for example trading through high street shops; and
  • the activities of any public authority including a local authority.

However, there may be occasions where there is doubt about whether or not an activity is a business. This is important because we can only inspect premises that are business premises, unless it is an inspection being carried out for valuation purposes under section 145 of the RSTPA 2014.

The Scottish Ministers can make regulations to further define what is or is not to be treated as carrying on a business for inspection purposes. The regulations may also specify that particular persons carrying on an activity are, or are not, to be treated as carrying on a business for inspection purposes. At present no such regulations have been made.

RSTPA 2014 section 121

Ref ID: 
RSTP2036
Archive Date: 
13 March 2015
Last updated: 
13 March 2015
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