# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 17: Barracks, etc.


A dwelling–
(a) of which the Secretary of State for Defence is the owner; and
(b) which is held for the purposes of armed forces accommodation.

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/17 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.