OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order prescribes classes of dwelling in Scotland in respect of which there will be no liability for council tax or the council water charge. The Schedule to the Order lists the classes in question.

The classes relate to unoccupied dwellings—

  • which have been recently erected or which are undergoing repair (paragraphs 1 to 3);

  • which have been unoccupied for less than 6 months (paragraphs 4 and 5);

  • which were last occupied by persons living or detained elsewhere (paragraph 6);

  • which were owned by someone who has died (paragraph 7);

  • where occupation is prohibited or which are kept unoccupied pending acquisition or demolition (paragraphs 8 and 9);

  • which are being kept for occupation by ministers of religion (paragraph 10);

  • which were last occupied or are owned by students (paragraphs 12 and 13);

  • which have been repossessed following mortgage default (paragraph 14);

  • which were last occupied together with agricultural lands (paragraph 15);

  • which are part of the same premises as another dwelling and are difficult to let separately (paragraph 20).

In addition, the following classes are prescribed—

  • dwellings occupied only by students (paragraph 11);

  • certain dwellings held by registered housing associations (paragraph 16);

  • student halls of residence (paragraph 17);

  • armed forces accommodation (paragraph 18);

  • dwellings in which the only residents are persons under 18 (paragraph 19);

  • private garages and storage premises (paragraph 21).