{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-27",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-27.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/27",
  "kind": "paragraph",
  "number": "27",
  "heading": "Persons entering the United Kingdom under resettlement or relocation schemes",
  "text": "A dwelling which—\n(a) is the sole or main residence of at least one person who has entered the United Kingdom under a scheme referred to in paragraph 28,\n(b) is being provided as accommodation without payment in return, and\n(c) is not the sole or main residence of a person other than —\n(i) a person who meets the conditions in sub-paragraphs (a) and (b), 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 paras. 27-29 inserted (1.4.2023) by The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2023 (S.S.I. 2023/36), arts. 1, 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/27",
    "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."
}