# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, 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 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
(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.

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.