# The Council Tax (Exempt Dwellings) (Scotland) Order 1992, Paragraph 12


An unoccupied dwelling—
(a) which is not the sole or main residence of any person other than a student;
(b) which, when last occupied, was occupied by a student or students; and
(c) in respect of which less than 4 months have passed since the last occupation day.

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Source: https://www.legislation.gov.uk/uksi/1992/1333/schedule/paragraph/12 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1992/schedule/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.