{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/note",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/note.json",
  "legislation": "uksi/1997/728",
  "legislation_title": "The Council Tax (Exempt Dwellings) (Scotland) Order 1997",
  "legislation_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/728/note",
    "retrieved_at": "2026-10-29T12:21:48.252490+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}