The Assessor had entered the boarding house at these schools in the Valuation Roll. The ratepayers contended that the subjects were used wholly or mainly as the main residence of pupils who resdied there. Since they were therefore domestic subjects they should not be entered in the roll. For assistance in deciding what is meant by use as a main residence the Tribunal was referred to decisions on the interpretation of the same or similar words in other provisions of the 1987 Act and the Regulations made under it, and in other legislation. The Tribunal were satisfied that the test of whether particular premises are or are not the sole or main residence of any person must be applied to the premises as well as to the person, the test then being whether those premises are used wholly or mainly as the sole or main residence of any person. Where there are competing residences what must be looked at is which of those residences is used as the main residence. That decision cannot be made sole