# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 4: Empty dwellings


A dwelling–
(a) which is both unoccupied and unfurnished; and
(b) in respect of which less than 6 months have elapsed since the end of the last period of 3 months or more throughout which it was continually occupied ....

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.