SCHEDULE 4Other measures in response to coronavirus
PART 10Council tax: exempt dwellings
14
1
The Council Tax (Exempt Dwellings) (Scotland) Order 1997 (S.I. 1997/728) applies in accordance with the modification in this paragraph.
2
Schedule 1 has effect as if after paragraph 12 there were inserted—
12AA
dwelling which—
a
became unoccupied for a reason relating to coronavirus on or after 17 March 2020,
b
was, immediately prior to becoming unoccupied, an exempt dwelling under paragraph 10 or 12 above, and
c
remains unoccupied.