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The Council Tax (Exempt Dwellings) (Scotland) Order 1997

S.I. 1997/728 · Made 7 March 1997 · Extends to Scotland

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COUNCIL TAX, SCOTLAND

Made 7th March 1997

Laid before Parliament 11th March 1997

Coming into force 1st April 1997

The Secretary of State, in exercise of the powers conferred on him by sections 72(6) and (7) and 113(2) of the Local Government Finance Act 1992M1 and of all other powers enabling him in that behalf, hereby makes the following Order:

Annotations to the whole text

Marginal citations

M1

1992 c.14.

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Exempt dwellings
  4. 4Amendment of Regulations
  5. 5Revocations
  6. Signature
  7. Schedule 1: EXEMPT DWELLINGS
  8. 1New dwellings
  9. 2Dwellings under repair
  10. 3Dwellings last occupied by charitable bodies
  11. 4Empty dwellings
  12. 5Dwellings last occupied by persons living or detained elsewhere
  13. 6Deceased owners
  14. 7Dwellings empty under statute
  15. 8Dwellings awaiting demolition
  16. 9Dwellings for occupation by ministers
  17. 10Dwellings occupied by students, etc.
  18. 11Paragraph 11
  19. 12Paragraph 12
  20. 13Repossessed dwellings
  21. 14Agricultural dwellings
  22. 15Dwellings for old or disabled persons
  23. 16Halls of residence
  24. 17Barracks, etc.
  25. 18Dwellings occupied by young people
  26. 19Difficult to let dwellings
  27. 20Garages and storage premises
  28. 21Dwellings of persons made bankrupt
  29. 22Visiting forces
  30. 23Dwellings occupied by severely mentally impaired persons
  31. 24Prisons
  32. 25Prescribed housing support services accommodation
  33. 26Persons formally residing in Ukraine
  34. 27Persons entering the United Kingdom under resettlement or relocation schemes
  35. 28Paragraph 28
  36. 29Paragraph 29
  37. Schedule 2REVOCATIONS
  38. Explanatory note

1Citation and commencement

This Order may be cited as the Council Tax (Exempt Dwellings) (Scotland) Order 1997 and shall come into force on 1st April 1997.

2Interpretation

In this Order–

  • “the Act" means the Local Government Finance Act 1992;

  • “charitable" shall be construed in the same way as if it were contained in the Income Tax Acts;

  • F1“close relative” means any of the following—

    1. (a)

      a spouse,

    2. (b)

      a civil partner,

    3. (c)

      an unmarried partner,

    4. (d)

      a parent,

    5. (e)

      a parent-in-law,

    6. (f)

      a son or daughter,

    7. (g)

      a son or daughter-in-law,

    8. (h)

      a step-son or step-daughter,

    9. (i)

      a sibling,

    10. (j)

      a grandparent,

    11. (k)

      the spouse, civil partner, or unmarried partner of any of the persons mentioned at (d) to (j).

  • “the last occupation day" with respect to an unoccupied dwelling means the day on which the dwelling concerned was last occupied, save that where a dwelling which was unoccupied becomes occupied on any day and becomes unoccupied again at the expiry of a period of less than 6 weeks beginning with that day, for the purpose of determining the last occupation day (and only for that purpose) the dwelling shall be treated as having remained unoccupied during that period;

  • F2“major repair work” includes structural repair work;

  • “personal care" includes the provision of appropriate help with physical and social needs;

  • “qualifying person" means a person who would be liable (either solely or jointly and severally with another person or persons) for council tax in respect of the dwelling concerned, but for the provisions of this Order;

  • “registered housing association" has the same meaning as it has for the purposes of the Housing Associations Act 1985 M1;

  • F3“registered social landlord” has the meaning given in section 111 of the Housing (Scotland) Act 2001;

  • “relevant person" means a person who–

    1. (a)

      is disregarded for the purposes of discount by virtue of paragraph 1, 6, 7 or 8 of Schedule 1 to the Act;

    2. (b)

      has his sole or main residence in a place (other than the dwelling concerned or a place referred to in paragraph 6(1), 7(1)(a) or 8(1)(a) of that Schedule) for the purpose of receiving personal care which he requires by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder; or

    3. (c)

      has his sole or main residence in a place (other than the dwelling concerned) for the purpose of providing, or better providing, personal care for a person who requires such care by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder;

  • “student" has the same meaning as in paragraph 4(2) of Schedule 1 to the Act M2;

  • F4“unmarried partner” means the other member of a couple consisting of two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;

  • “valuation list" means a list maintained by a local assessor under section 84 of the Act M3.

3Exempt dwellings

The classes of dwelling specified in Schedule 1 to this Order are prescribed as exempt dwellings for the purposes of section 72(6) of the Act.

4Amendment of Regulations

In regulation 9(4)(b) of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 M1, for the words “18 or 21 of the Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992" there shall be substituted the words “ 17, 20 or 24 of Schedule 1 to the Council Tax (Exempt Dwellings) (Scotland) Order 1997 ”.

5Revocations

The provisions specified in column 1 of Schedule 2 to this Order are hereby revoked to the extent specified in column 3 of that Schedule.

Signature

George Kynoch

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House, Edinburgh

7th March 1997

1New dwellings

An unoccupied and unfurnished dwelling in respect of which–

(a)

less than 6 months have elapsed since the effective date for the first entry in the valuation list; and

(b)

there was no entry in the valuation roll immediately prior to that effective date.

2Dwellings under repairF1

An unoccupied dwelling–

(a)

which–

(i)

is undergoing or has undergone (since the last occupation day) major repair work to render it habitable; or

(ii)

is undergoing or has undergone (since the last occupation day) structural alteration;

(b)

in respect of which no more than 12 months have elapsed since the last occupation day; and

(c)

in respect of which no more than 6 months have elapsed since the major repair work or structural alteration in question was substantially completed.

3Dwellings last occupied by charitable bodies

An unoccupied dwelling–

(a)

in respect of which–

(i)

a body established for charitable purposes only is a qualifying person; and

(ii)

less than 6 months have elapsed since the last occupation day; and

(b)

which was on that day occupied in furtherance of the objects of the body in question.

4Empty dwellings

A dwelling–

(a)

which is both unoccupied and unfurnished; and

(b)

in respect of which less than 6 months have elapsed since the end of the last period of F13 months or more throughout which it was continually occupied F2....

5Dwellings last occupied by persons living or detained elsewhere

An unoccupied dwelling which on the last occupation day was the sole or main residence of a person who–

(a)

is, and has throughout the period since that day been, a relevant person; and

(b)

is a qualifying person.

6Deceased owners

A dwelling–

(a)

which is not the sole or main residence of any person; and

(b)

in respect of which any liability to pay council tax (but for the terms of this Order) would fall to be met solely out of the estate of a deceased person and either–

(i)

no grant of confirmation to the estate of that person has been made; or

(ii)

no more than 6 months have passed since such a grant was made.

7Dwellings empty under statute

A dwelling–

(a)

the occupation of which is prohibited by law; or

(b)

which is kept unoccupied by reason of action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or to acquiring it.

8Dwellings awaiting demolition

A dwelling which–

(a)

is owned by a local authority F1, a registered social landlord or Scottish Homes; and

(b)

is kept unoccupied with a view to having it demolished.

9Dwellings for occupation by ministers

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.

10Dwellings occupied by students, etc.

A dwelling which–

(a)

is occupied by at least one person who is–

(i)

a student;

(ii)

a student’s spouse or dependent, being in either case a person who is not a British citizen and who is prevented by the terms of his leave to enter or remain in the United Kingdom from taking paid employment or from claiming benefits;

(iii)

a person disregarded for the purposes of discount in terms of F1paragraph 2 of Schedule 1 to the Act or F2paragraph 3 or 6 of the Schedule to the Council Tax (Discounts) (Scotland) Regulations 1992 M1; or

(iv)

a person under the age of 18 years; and

(b)

is not the sole or main residence of any person other than a person described in sub-paragraph (a)(i) to (iv) above.

11

An F1unoccupied dwelling–

(a)

which is not the sole or main residence of any person other than a student or a person falling within paragraph 10(a)(ii) above;

(b)

which, when last occupied, was occupied by at least one student; and

(c)

in respect of which less than 4 months have passed since the last occupation day.

12

A dwelling–

(a)

which is not the sole or main residence of any person; and

(b)

in respect of which each qualifying person is a student.

13Repossessed dwellings

A dwelling–

(a)

which is not the sole or main residence of any person;

(b)

in respect of which the qualifying person (or, where there is more than one such person, one or more of them) is a debtor, or one of the joint debtors, in a heritable security secured over the dwelling; and

(c)

lawful possession of which has been entered into by the creditor in that heritable security.

14Agricultural dwellings

An unoccupied and unfurnished dwelling which–

(a)

is situated on lands and heritages used for agricultural or pastoral purposes only, or as woodlands, market gardens, orchards, allotments or allotment gardens, or on lands exceeding one tenth of an hectare used for the purpose of poultry farming; and

(b)

when last occupied and used, was occupied together with and used in connection with the lands and heritages on which the dwelling is situated.

15Dwellings for old or disabled persons

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 M1;

(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.

16Halls of residence

A dwelling which is, or is part of, a hall of residence provided predominantly for the accommodation of students, and which–

(a)

is owned and managed by–

(i)

an institution within the meaning of paragraph 5(4) of Schedule 1 to the Act M1; or

(ii)

a body established for charitable purposes only; or

(b)

is the subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation so provided.

17Barracks, etc.

A dwelling–

(a)

of which the Secretary of State for Defence is the owner; and

(b)

which is held for the purposes of armed forces accommodation.

18Dwellings occupied by young people

A dwelling which is the sole or main residence of one or more persons under the age of 18 years and of no other person.

19Difficult to let dwellings

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.

20Garages and storage premises

A dwelling which falls within either of the classes of lands and heritages specified in paragraphs (2) and (3) of regulation 2 of the Council Tax (Dwellings) (Scotland) Regulations 1992 M1.

21Dwellings of persons made bankrupt

A dwelling–

(a)

which is not the sole or main residence of any person;

(b)

an interest in which is vested in a permanent trustee by virtue of subsection (1) or (10) of section 31, or subsection (6) of section 32, of the Bankruptcy (Scotland) Act 1985 M1; and

(c)

in respect of which that trustee is the only qualifying person.

22Visiting forces

A dwelling in respect of which any of the qualifying persons is a person who has a relevant association, within the meaning of Part I of the Visiting Forces Act 1952 M1, with a body, contingent or detachment of the forces of a country to which any provision in that Part applies.

23Dwellings occupied by severely mentally impaired persons

A dwelling which is occupied only by one or more persons who are disregarded for the purposes of discount by virtue of paragraph 2 of Schedule 1 to the Act.

24Prisons

A dwelling falling within the scope of regulation 2(1) of the Council Tax (Dwellings) (Scotland) Regulations 1997 M1.

25Prescribed housing support services accommodationF1

(1)

A dwelling that meets all of the requirements in sub paragraph (2).

(2)

Those requirements are that the dwelling is–

(a)

the residence of one or more persons who are resident by virtue of a licence to occupy, or a tenancy of, or a sub-tenancy of the dwelling;

(b)

a dwelling in respect of which a registered prescribed housing support service is being provided to at least one licensee, tenant or sub-tenant of the dwelling; and

(c)

a dwelling in respect of which every licensee, tenant, and sub-tenant (as the case may be) has the right to share the use of a kitchen, bathroom, shower-room or toilet-room, and where such use is shared with at least one other person who is not resident in the dwelling.

(3)

A dwelling that meets the requirements of sub-paragraph (2) is not exempt where every licensee, tenant and sub-tenant (as the case may be) of that dwelling also has the exclusive right to use–

(a)

a kitchen; and

(b)

either a bathroom or shower-room, and where either the bathroom or shower-room contains a toilet, or there is a separate toilet-room which every such licensee, tenant or sub-tenant also has a right to use.

(4)

For the purposes of sub-paragraphs (2) and (3)–

  • “prescribed housing support service” has the same meaning as in section 91(8) of the Housing (Scotland) Act 2001 (grants for housing support services); and

  • F2“registered” means that Social Care and Social Work Improvement Scotland has granted an application for registration of a prescribed housing support service under section 60 of the Public Services Reform (Scotland) Act 2010 (grant or refusal of registration).

26Persons formally residing in UkraineF1

A dwelling which—

(a)

is the sole or main residence of at least one person who—

(i)

holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme or the Ukraine Permission Extension Scheme set out in Appendix Ukraine Scheme of the Immigration Rules made under section 3(2) of the Immigration Act 1971, or

(ii)

has applied for permission to stay under the Ukraine Permission Extension Scheme and is awaiting the outcome of the application,

(b)

is being made available by a host approved by a local authority in accordance with the version of the guidance entitled “Super Sponsor Scheme and Homes for Ukraine: guidance for local authorities” published by the Scottish Ministers on 4 February 2025,

(c)

is not being made available by a host who is a close relative of the person, and

(d)

is not the sole or main residence of any person other than—

(i)

a person described in sub-paragraph (a), or

(ii)

a person falling within paragraph 10(a) (dwellings occupied by students, etc.).

27Persons entering the United Kingdom under resettlement or relocation schemesF1

A dwelling which—

(a)

is the sole or main residence of at least one person who has entered the United Kingdom under a scheme referred to in paragraph 28,

(b)

is being provided as accommodation without payment in return, and

(c)

is not the sole or main residence of a person other than —

(i)

a person who meets the conditions in sub-paragraphs (a) and (b), or

(ii)

a person falling within paragraph 10(a) (dwellings occupied by students, etc.).

28F1

The schemes and arrangements referred to in paragraph 27(a) are—

(a)

the Afghan Citizens Resettlement Scheme,

(b)

the Afghan Relocations and Assistance Policy,

(c)

the Community Sponsorship Scheme,

(d)

the UK Resettlement Scheme,

(e)

the Vulnerable Children’s Resettlement Scheme,

(f)

the Vulnerable Persons Resettlement Scheme.

29F1

In paragraph 28—

(a)

“the Afghan Citizens Resettlement Scheme” means the scheme of that name announced by the United Kingdom Government on 18 August 2021,

(b)

“the Afghan Relocations and Assistance Policy” means the support scheme for relocation of Afghan citizens to the United Kingdom launched by the United Kingdom Government on 1 April 2021,

(c)

“the Community Sponsorship Scheme” means the scheme for community support for refugees launched by the United Kingdom Government in July 2016,

(d)

“the UK Resettlement Scheme” means the resettlement scheme for refugees introduced by the United Kingdom Government in March 2021,

(e)

“the Vulnerable Children’s Resettlement Scheme” means the scheme for resettlement of refugee children and their families launched by the United Kingdom Government in 2016”,

(f)

“the Vulnerable Persons Resettlement Scheme” means the resettlement scheme for refugees fleeing the conflict in Syria launched by the United Kingdom Government in January 2014.

Schedule 2REVOCATIONS

Column 1Column 2Column 3
Provisions revokedReferencesExtent of revocation
The Council Tax (Exempt Dwellings) (Scotland Order 1992S.I. 1992/1333The whole Order
The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1992S.I. 1992/2796The whole Order
The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1993S.I. 1993/345The whole Order
The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1994S.I. 1994/628The whole Order
The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1995S.I. 1995/598The whole Order
The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996S.I. 1996/580Regulation 6

Explanatory note

(This note is not part of the Order)

The Council Tax (Exempt Dwellings) (Scotland) Order 1992 (“the 1992 Order") made provision as to those classes of dwelling which were to be exempt from the council tax in Scotland. This Order consolidates the 1992 Order and its amending Orders (which are revoked by Schedule 2 to this Order). The prescribed classes of exempt dwellings are now listed in Schedule 1 to this Order. The principal changes as against the 1992 Order (as amended) are the deletion of what was paragraph 2 of the Schedule to that Order (new dwellings entered in list as at 1st April 1993) which is now spent, and the addition of a provision (paragraph 24 in Schedule 1 to this Order) providing an exemption for those parts of a prison which will be treated as a dwelling from 1st April 1997 by virtue of the Council Tax (Dwellings) (Scotland) Regulations 1997.