# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 6: Deceased owners


A dwelling–
(a) which is not the sole or main residence of any person; and
(b) in respect of which any liability to pay council tax (but for the terms of this Order) would fall to be met solely out of the estate of a deceased person and either–
(i) no grant of confirmation to the estate of that person has been made; or
(ii) no more than 6 months have passed since such a grant was made.

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.