The Council Tax (Exempt Dwellings) (Scotland) Order 1997

11.  An [F1 unoccupied dwelling]– S

(a) which is not the sole or main residence of any person other than a student or a person falling within paragraph 10(a)(ii) above;

(b) which, when last occupied, was occupied by at least one student; and

(c) in respect of which less than 4 months have passed since the last occupation day.

Textual Amendments

F1 Words in Sch. 1 para. 11 substituted (1.4.1998) by The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1998 (S.I. 1998/561), arts. 1, 2