# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 2: Dwellings under repair


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.

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.