# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 20: Garages and storage premises


A dwelling which falls within either of the classes of lands and heritages specified in paragraphs (2) and (3) of regulation 2 of the Council Tax (Dwellings) (Scotland) Regulations 1992 .

---
Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/20 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.