# The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2023, Note: Explanatory note


(This note is not part of the Order)
This Order amends the Council Tax (Exempt Dwellings) (Scotland) Order 1997 (“the 1997 Order”), which lists those classes of dwellings which are exempt from council tax in Scotland.
The Order amends paragraph 26 of schedule 1 of the 1997 Order. The effect of the amendment is to provide that the exemption of liability of dwellings to council tax applies only where the dwelling is the sole or main residence of at least one person who has come to the UK under the Homes for Ukraine Sponsorship Scheme, and where the accommodation is being provided by an Approved sponsor under that Scheme. It also exempts dwellings occupied as the sole or main residence of displaced persons who come to the UK under certain other specified schemes, where the persons are hosted in the accommodation without making any payment in return for the provision of the accommodation.

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Source: https://www.legislation.gov.uk/ssi/2023/36/note (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-amendment-order-2023/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.