# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 9: Dwellings for occupation by ministers


A dwelling which–
(a) is not the sole or main residence of any person; and
(b) is held by or on behalf of a religious body for the purpose of being available for occupation by a minister of religion as a residence from which to perform the duties of his office.

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Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.