# The Council Tax (Exempt Dwellings) (Scotland) Order 1992, Paragraph 16


A dwelling which—
(a) is not the sole or main residence of any person;
(b) falls within the description mentioned in paragraph (a) of section 61(4) of the Housing (Scotland) Act 1987(); and
(c) is held by a registered housing association for the purpose of being available for occupation by persons of pensionable age or disabled persons who are likely in future to have their sole or main residences in other dwellings falling within the same description which are provided by the association.

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Source: https://www.legislation.gov.uk/uksi/1992/1333/schedule/paragraph/16 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1992/schedule/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.