# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 11


An unoccupied dwelling–
(a) which is not the sole or main residence of any person other than a student or a person falling within paragraph 10(a)(ii) above;
(b) which, when last occupied, was occupied by at least one student; and
(c) in respect of which less than 4 months have passed since the last occupation day.

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/11 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.