- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
(This note is not part of the Order)
The Council Tax (Exempt Dwellings) (Scotland) Order 1992 (“the principal Order”) listed those classes of dwelling which are to be exempt from the council tax and the council water charge in Scotland. This Order amends the principal Order in three respects.
Firstly, it substitutes a new paragraph 5 in the Schedule to the principal Order so as to alter slightly the conditions for exemption in the case of unoccupied and unfurnished dwellings. Under the new paragraph 5, an unoccupied dwelling which becomes furnished for a short time will now be exempt when it again becomes unfurnished. The exemption of unoccupied and unfurnished dwellings is limited to a period of 6 months running from the end of the last period of 6 weeks or more during which the dwelling was continually occupied or furnished.
Secondly, the exemption in cases where a liability for tax falls to be met out of the estate of a deceased person is restricted to cases where all the liability falls to be so met. Thirdly, a new exempt class is added to cover those cases where liability for tax would otherwise fall to be met solely by a trustee in bankruptcy.
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