Explanatory note

This Order amends the Council Tax (Exempt Dwellings) (Scotland) Order 1997, which lists those classes of dwellings which are exempt from the council tax in Scotland.

Paragraph 10 of Schedule 1 to that Order exempts a dwelling as long as no occupant of it is a person other than a student, a non-British spouse or dependent of a student, a person under 18, or a person of that age in respect of whom child benefit is payable. This Order amends paragraph 10 (with effect from 1st April 1999) so that the residence in a dwelling of a person who is severely mentally impaired (within the meaning given in paragraph 2 of Schedule 1 to the Local Government Finance Act 1992) will not cause the exemption conferred by paragraph 10 to be lost.