The Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005

Empty dwellings

4.  The class of dwelling specified in paragraph 4 (empty dwellings) of Schedule 1 to the Council Tax (Exempt Dwellings) (Scotland) Order 1997(1).

(1)

S.I. 1997/728. In paragraph 4, an empty dwelling is specified as being

• “A dwelling—

  (a)

  which is both unoccupied and unfurnished; and

  (b)

  in respect of which less than 6 months have elapsed since the end of the last period of 6 weeks or more throughout which it was continually occupied or furnished.”