# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 3: Dwellings last occupied by charitable bodies


An unoccupied dwelling–
(a) in respect of which–
(i) a body established for charitable purposes only is a qualifying person; and
(ii) less than 6 months have elapsed since the last occupation day; and
(b) which was on that day occupied in furtherance of the objects of the body in question.

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.