# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 1: New 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.

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.