OpenLegislation

Article 2 Amendment of the Council Tax (Exempt Dwellings) (Scotland) Order 1997

Original text. Later amendments are not shown.

(1)

The Council Tax (Exempt Dwellings) (Scotland) Order 1997f1 is amended in accordance with paragraphs (2) and (3).

(2)

In article 2 (interpretation)f2—

(a)

after the definition of “charitable” insert—

  • ““close relative” means any of the following—

    1. (a)

      a spouse,

    2. (b)

      a civil partner,

    3. (c)

      an unmarried partner,

    4. (d)

      a parent,

    5. (e)

      a parent-in-law,

    6. (f)

      a son or daughter,

    7. (g)

      a son or daughter-in-law,

    8. (h)

      a step-son or step-daughter,

    9. (i)

      a sibling,

    10. (j)

      a grandparent,

    11. (k)

      the spouse, civil partner, or unmarried partner of any of the persons mentioned at (d) to (j).”,

(b)

after the definition of “student” insert—

  • ““unmarried partner” means the other member of a couple consisting of two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;”.

(3)

In schedule 1 (exempt dwellings) for paragraph 26 (accommodation for persons formerly residing in Ukraine) substitute—

“Persons formally residing in Ukraine

26.

A dwelling which—

(a)

is the sole or main residence of at least one person who—

(i)

holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme or the Ukraine Permission Extension Scheme set out in Appendix Ukraine Scheme of the Immigration Rules made under section 3(2) of the Immigration Act 1971f3, or

(ii)

has applied for permission to stay under the Ukraine Permission Extension Scheme and is awaiting the outcome of the application,

(b)

is being made available by a host approved by a local authority in accordance with the version of the guidance entitled “Super Sponsor Scheme and Homes for Ukraine: guidance for local authorities” published by the Scottish Ministers on 4 February 2025f4,

(c)

is not being made available by a host who is a close relative of the person, and

(d)

is not the sole or main residence of any person other than—

(i)

a person described in sub-paragraph (a), or

(ii)

a person falling within paragraph 10(a) (dwellings occupied by students, etc.).”.

Annotations

Footnotes

f1

S.I. 1997/728. Paragraph 26 was inserted by S.S.I. 2022/24 and relevantly amended by S.S.I. 2023/36.

f2

There are amendments to article 2 which are not relevant to this Order.

f3

1971 c. 77. The rules in relation to the Homes for Ukraine Sponsorship Scheme are set out at UKR11.1 to UKR 20.2 of Appendix Ukraine Scheme of the Immigration Rules (HC 395). The rules in relation to the Ukraine Permission Extension Scheme are set out at UKR 29.1 to UKR 38.1 of Appendix Ukraine Scheme of the Immigration Rules. “Permission to enter” and “permission to stay” are defined at rule 6.2 of the Immigration Rules: Introduction.

f4

https://webarchive.nrscotland.gov.uk/20250217122004/https:/www.gov.scot/publications/super-sponsor-scheme-and-homes-for-ukraine-guidance-for-local-authorities.