# The Council Tax (Exempt Dwellings) (Scotland) Order 1992, Paragraph 10


A dwelling which—
(a) is not the sole or main residence of any person; and
(b) is held by or on behalf of a religious body for the purpose of being available for occupation by a minister of religion as a residence from which to perform the duties of his office.

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Source: https://www.legislation.gov.uk/uksi/1992/1333/schedule/paragraph/10 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1992/schedule/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.