{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-26",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-26.json",
  "legislation": "uksi/1997/728",
  "legislation_title": "The Council Tax (Exempt Dwellings) (Scotland) Order 1997",
  "legislation_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997",
  "path": "schedule/1/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": "Persons formally residing in Ukraine",
  "text": "A dwelling which—\n(a) is the sole or main residence of at least one person who—\n(i) holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme or the Ukraine Permission Extension Scheme set out in Appendix Ukraine Scheme of the Immigration Rules made under section 3(2) of the Immigration Act 1971, or\n(ii) has applied for permission to stay under the Ukraine Permission Extension Scheme and is awaiting the outcome of the application,\n(b) is being made available by a host approved by a local authority in accordance with the version of the guidance entitled “Super Sponsor Scheme and Homes for Ukraine: guidance for local authorities” published by the Scottish Ministers on 4 February 2025,\n(c) is not being made available by a host who is a close relative of the person, and\n(d) is not the sole or main residence of any person other than—\n(i) a person described in sub-paragraph (a), or\n(ii) a person falling within paragraph 10(a) (dwellings occupied by students, etc.).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 26 substituted (1.4.2025) by The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2025 (S.S.I. 2025/56), arts. 1, 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/26",
    "retrieved_at": "2026-10-29T12:21:48.252490+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}