# The Council Tax (Exempt Dwellings) (Scotland) Order 1992, Paragraph 20


An unoccupied dwelling—
(a) which either—
(i) forms part of premises which include another dwelling; or
(ii) is situated within the curtilage of another dwelling;
(b) which is difficult to let separately from that other dwelling; and
(c) in respect of which a qualifying person has his sole or main residence in that other dwelling.

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Source: https://www.legislation.gov.uk/uksi/1992/1333/schedule/paragraph/20 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1992/schedule/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.