http://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/19
The Council Tax (Exempt Dwellings) (Scotland) Order 1997
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Statute Law Database
2020-08-01
COUNCIL TAX, SCOTLAND
1997-04-01
The Council Tax (Exempt Dwellings) (Scotland) Order 1992 (“the 1992 Order") made provision as to those classes of dwelling which were to be exempt from the council tax in Scotland. This Order consolidates the 1992 Order and its amending Orders (which are revoked by Schedule 2 to this Order). The prescribed classes of exempt dwellings are now listed in Schedule 1 to this Order. The principal changes as against the 1992 Order (as amended) are the deletion of what was paragraph 2 of the Schedule to that Order (new dwellings entered in list as at 1st April 1993) which is now spent, and the addition of a provision (paragraph 24 in Schedule 1 to this Order) providing an exemption for those parts of a prison which will be treated as a dwelling from 1st April 1997 by virtue of the Council Tax (Dwellings) (Scotland) Regulations 1997.
The Council Tax (Exempt Dwellings) (Scotland) Order 1997
Sch. 1
para. 12A
The Coronavirus (Scotland) Acts (Early Expiry of Provisions) Regulations 2022
reg. 3
The Council Tax (Exempt Dwellings) (Scotland) Order 1997
sch. 1
para. 26
The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2022
art. 2(2)
art. 1
The Council Tax (Exempt Dwellings) (Scotland) Order 1997
Sch. 1
para. 26(a)
The Council Tax (Exempt Dwellings) (Scotland) Amendment (No. 2) Order 2022
art. 2(2)
art. 1
The Council Tax (Exempt Dwellings) (Scotland) Order 1997
Sch. 1
para. 26(a)
The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2023
art. 2(2)
art. 1
The Council Tax (Exempt Dwellings) (Scotland) Order 1997
Sch. 1
para. 27-29
The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2023
art. 2(3)
art. 1
The Council Tax (Exempt Dwellings) (Scotland) Order 1997
Sch. 1
para. 12A
Coronavirus (Scotland) (No.2) Act 2020
sch. 4
para. 14(2)
s. 9
s. 16(1)
The Council Tax (Exempt Dwellings) (Scotland) Order 1997
Sch. 1
para. 25
The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2006
art. 3(2)
art. 1
The Council Tax (Exempt Dwellings) (Scotland) Order 1997
Sch. 1
para. 25
The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2007
art. 2(2)
art. 1
The Council Tax (Exempt Dwellings) (Scotland) Order 1997
Sch. 1
para. 25(4)
The Public Services Reform (Scotland) Act 2010 (Consequential Modifications) Order 2011
Sch. 1
para. 22
art. 1
SCHEDULE 1 EXEMPT DWELLINGS
Difficult to let dwellings19
An unoccupied dwelling–
a
which either–
i
forms part of premises which include another dwelling; or
ii
is situated within the curtilage of another dwelling;
b
which is difficult to let separately from that other dwelling; and
c
in respect of which a qualifying person has his sole or main residence in that other dwelling.