# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 14: Agricultural dwellings


An unoccupied and unfurnished dwelling which–
(a) is situated on lands and heritages used for agricultural or pastoral purposes only, or as woodlands, market gardens, orchards, allotments or allotment gardens, or on lands exceeding one tenth of an hectare used for the purpose of poultry farming; and
(b) when last occupied and used, was occupied together with and used in connection with the lands and heritages on which the dwelling is situated.

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.