Paragraph 10 Dwellings 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.

Annotations

Textual amendments

F1: Words in Sch. 1 para. 10(a)(iii) inserted (1.4.1999) by The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1999 (S.I. 1999/757), arts. 1, 2
F2: Words in Sch. 1 para. 10(a)(iii) substituted (1.4.2018) by The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2018 (S.S.I. 2018/45), arts. 1, 2(2)

Marginal citations

M1: S.I. 1992/1409, to which there are amendments not relevant to this Order.