(This note is not part of the Order)
This Order amends the Council Tax (Exempt Dwellings) (Scotland) Order 1997 (“the 1997 Order”), which lists those classes of dwellings which are exempt from council tax in Scotland.
The Order inserts a new paragraph 26 into schedule 1. The effect is that no council tax is payable in respect of dwellings used as the sole or main residence of certain persons who left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and who have either been granted leave to enter or remain in the United Kingdom or have a right of abode in the United Kingdom. The exemption applies only where there is nobody living in the property who does not fall within this category or within paragraph 10(a) of schedule 1 of the 1997 Order.