{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-10",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-10.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": "schedule/1/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Dwellings occupied by students, etc.",
  "text": "A dwelling which–\n(a) is occupied by at least one person who is–\n(i) a student;\n(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;\n(iii) a person disregarded for the purposes of discount in terms of paragraph 2 of Schedule 1 to the Act or paragraph 3 or 6 of the Schedule to the Council Tax (Discounts) (Scotland) Regulations 1992 ; or\n(iv) a person under the age of 18 years; and\n(b) is not the sole or main residence of any person other than a person described in sub-paragraph (a)(i) to (iv) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1992/1409, to which there are amendments not relevant to this Order."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/10",
    "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."
}