{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-amendment-order-1995/note",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-amendment-order-1995/note.json",
  "legislation": "uksi/1995/598",
  "legislation_title": "The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1995",
  "legislation_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-amendment-order-1995",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992 lists those classes of dwellings which are exempt from the council tax and the council water charge in Scotland.\nThis Order amends that Schedule by making alterations in paragraphs 11 and 12 (dwellings occupied or previously occupied by students) so that the presence in a dwelling of a student’s spouse or dependent will not exclude that dwelling from being exempt if the spouse or dependent is not a British citizen and cannot seek employment or claim benefits. This Order also adds a new paragraph in that Schedule, making exempt any dwelling occupied only by persons who are severely mentally impaired.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/598/note",
    "retrieved_at": "2026-10-29T13:14:21.890099+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}