# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 27: Persons entering the United Kingdom under resettlement or relocation schemes


A dwelling which—
(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,
(b) is being provided as accommodation without payment in return, and
(c) is not the sole or main residence of a person other than —
(i) a person who meets the conditions in sub-paragraphs (a) and (b), or
(ii) a person falling within paragraph 10(a) (dwellings occupied by students, etc.).

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/27 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.