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

Dwellings occupied by students, etc. S

10.  A dwelling which–

(a) is occupied by at least one person who is–

(i) a student;

(ii) a student’s spouse or dependent, being in either case a person who is not a British citizen and who is prevented by the terms of his leave to enter or remain in the United Kingdom from taking paid employment or from claiming benefits;

(iii) a person disregarded for the purposes of discount in terms of paragraph 3 of the Schedule to the Council Tax (Discounts) (Scotland) Regulations 1992 M1 ; or

(iv) a person under the age of 18 years; and

(b) is not the sole or main residence of any person other than a person described in sub-paragraph (a)(i) to (iv) above.

Marginal Citations

M1 S.I. 1992/1409, to which there are amendments not relevant to this Order.