Paragraph 2 Dwellings under repairF1

An unoccupied dwelling–

(a)

which–

(i)

is undergoing or has undergone (since the last occupation day) major repair work to render it habitable; or

(ii)

is undergoing or has undergone (since the last occupation day) structural alteration;

(b)

in respect of which no more than 12 months have elapsed since the last occupation day; and

(c)

in respect of which no more than 6 months have elapsed since the major repair work or structural alteration in question was substantially completed.

Annotations

F1: Sch. 1 para. 2 substituted (1.4.2000) by The Council Tax (Exempt Dwellings) (Scotland) Amendment (No. 2) Order 1999 (S.S.I. 1999/140), arts. 1, 2(3)