# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 5: Dwellings last occupied by persons living or detained elsewhere


An unoccupied dwelling which on the last occupation day was the sole or main residence of a person who–
(a) is, and has throughout the period since that day been, a relevant person; and
(b) is a qualifying person.

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.