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

Agricultural dwellings S

14.  An unoccupied and unfurnished dwelling which–

(a) is situated on lands and heritages used for agricultural or pastoral purposes only, or as woodlands, market gardens, orchards, allotments or allotment gardens, or on lands exceeding one tenth of an hectare used for the purpose of poultry farming; and

(b) when last occupied and used, was occupied together with and used in connection with the lands and heritages on which the dwelling is situated.