{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1992/note",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1992/note.json",
  "legislation": "uksi/1992/1333",
  "legislation_title": "The Council Tax (Exempt Dwellings) (Scotland) Order 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nThe classes relate to unoccupied dwellings—\nwhich have been recently erected or which are undergoing repair (paragraphs 1 to 3);\nwhich have been unoccupied for less than 6 months (paragraphs 4 and 5);\nwhich were last occupied by persons living or detained elsewhere (paragraph 6);\nwhich were owned by someone who has died (paragraph 7);\nwhere occupation is prohibited or which are kept unoccupied pending acquisition or demolition (paragraphs 8 and 9);\nwhich are being kept for occupation by ministers of religion (paragraph 10);\nwhich were last occupied or are owned by students (paragraphs 12 and 13);\nwhich have been repossessed following mortgage default (paragraph 14);\nwhich were last occupied together with agricultural lands (paragraph 15);\nwhich are part of the same premises as another dwelling and are difficult to let separately (paragraph 20).\nIn addition, the following classes are prescribed—\ndwellings occupied only by students (paragraph 11);\ncertain dwellings held by registered housing associations (paragraph 16);\nstudent halls of residence (paragraph 17);\narmed forces accommodation (paragraph 18);\ndwellings in which the only residents are persons under 18 (paragraph 19);\nprivate garages and storage premises (paragraph 21).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1333/note",
    "retrieved_at": "2026-10-29T14:21:48.648982+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}