{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Dwellings last occupied by persons living or detained elsewhere",
  "text": "An unoccupied dwelling which on the last occupation day was the sole or main residence of a person who–\n(a) is, and has throughout the period since that day been, a relevant person; and\n(b) is a qualifying person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/5",
    "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."
}