# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 7: Dwellings empty under statute


A dwelling–
(a) the occupation of which is prohibited by law; or
(b) which is kept unoccupied by reason of action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or to acquiring it.

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.