# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 23: Dwellings occupied by severely mentally impaired persons


A dwelling which is occupied only by one or more persons who are disregarded for the purposes of discount by virtue of paragraph 2 of Schedule 1 to the Act.

---
Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/23 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.