SCHEDULE 4Other measures in response to coronavirus

PART 10Council tax: exempt dwellings

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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.