# The Council Tax (Exempt Dwellings) (Scotland) Order 1992, Article 2: Interpretation


In this Order—
“the Act” means the Local Government Finance Act 1992;
“charitable” shall be construed in the same way as if it were contained in the Income Tax Acts;
“the last occupation day” with respect to an unoccupied dwelling means the day on which the dwelling concerned was last occupied, save that where a dwelling which was unoccupied becomes occupied on any day and becomes unoccupied again at the expiry of a period of less than 6 weeks beginning with that day, for the purpose of determining the last occupation day (and only for that purpose) the dwelling shall be treated as having remained unoccupied during that period;
“personal care” includes the provision of appropriate help with physical and social needs;
“qualifying person” means a person who would be liable (either solely or jointly and severally with another person or persons) for council tax in respect of the dwelling concerned, but for the provisions of this Order;
“registered housing association” has the same meaning as it has for the purposes of the Housing Associations Act 1985();
“relevant person” means a person who—
(a) is disregarded for the purposes of discount by virtue of paragraph 1, 6, 7 or 8 of Schedule 1 to the Act;
(b) has his sole or main residence in a place (other than the dwelling concerned or a place referred to in paragraph 6(1), 7(1)(a) or 8(1)(a) of that Schedule) for the purpose of receiving personal care which he requires by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder; or
(c) has his sole or main residence in a place (other than the dwelling concerned) for the purpose of providing, or better providing, personal care for a person who requires such care by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder;
“student” has the same meaning as in paragraph 4(2) of Schedule 1 to the Act;
“valuation list” means a list maintained by a levying authority under section 84 of the Act.

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Source: https://www.legislation.gov.uk/uksi/1992/1333/article/2 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.