The Council Tax (Exempt Dwellings) (Scotland) Order 1997

Contents

Article 1Citation and commencement#

This Order may be cited as the Council Tax (Exempt Dwellings) (Scotland) Order 1997 and shall come into force on 1st April 1997.

Article 2Interpretation#

In this Order–• “the Act" means the Local Government Finance Act 1992;• “charitable" shall be construed in the same way as if it were contained in the Income Tax Acts;• “close relative” means any of the following—(a) a spouse,(b) a civil partner,(c) an unmarried partner,(d) a parent,(e) a parent-in-law,(f) a son or daughter,(g) a son or daughter-in-law,(h) a step-son or step-daughter,(i) a sibling,(j) a grandparent,(k) the spouse, civil partner, or unmarried partner of any of the persons mentioned at (d) to (j).• “the last occupation day" with respect to an unoccupied dwelling means the day on which the dwelling concerned was last occupied, save that where a dwelling which was unoccupied becomes occupied on any day and becomes unoccupied again at the expiry of a period of less than 6 weeks beginning with that day, for the purpose of determining the last occupation day (and only for that purpose) the dwelling shall be treated as having remained unoccupied during that period;• “major repair work” includes structural repair work;• “personal care" includes the provision of appropriate help with physical and social needs;• “qualifying person" means a person who would be liable (either solely or jointly and severally with another person or persons) for council tax in respect of the dwelling concerned, but for the provisions of this Order;• “registered housing association" has the same meaning as it has for the purposes of the Housing Associations Act 1985 ^note;• “registered social landlord” has the meaning given in section 111 of the Housing (Scotland) Act 2001;• “relevant person" means a person who–(a) is disregarded for the purposes of discount by virtue of paragraph 1, 6, 7 or 8 of Schedule 1 to the Act;(b) has his sole or main residence in a place (other than the dwelling concerned or a place referred to in paragraph 6(1), 7(1)(a) or 8(1)(a) of that Schedule) for the purpose of receiving personal care which he requires by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder; or(c) has his sole or main residence in a place (other than the dwelling concerned) for the purpose of providing, or better providing, personal care for a person who requires such care by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder;• “student" has the same meaning as in paragraph 4(2) of Schedule 1 to the Act ^note;• “unmarried partner” means the other member of a couple consisting of two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;• “valuation list" means a list maintained by a local assessor under section 84 of the Act ^note.

Article 3Exempt dwellings#

The classes of dwelling specified in Schedule 1 to this Order are prescribed as exempt dwellings for the purposes of section 72(6) of the Act.

Article 4Amendment of Regulations#

In regulation 9(4)(b) of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 ^note, for the words “18 or 21 of the Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992" there shall be substituted the words “ 17, 20 or 24 of Schedule 1 to the Council Tax (Exempt Dwellings) (Scotland) Order 1997 ”.

Article 5Revocations#

The provisions specified in column 1 of Schedule 2 to this Order are hereby revoked to the extent specified in column 3 of that Schedule.

Schedule 1 · Exempt dwellings

(1)An unoccupied and unfurnished dwelling in respect of which–

(a)less than 6 months have elapsed since the effective date for the first entry in the valuation list; and

(b)there was no entry in the valuation roll immediately prior to that effective date.

(2)An unoccupied dwelling–

(a)which–

(i)is undergoing or has undergone (since the last occupation day) major repair work to render it habitable; or

(ii)is undergoing or has undergone (since the last occupation day) structural alteration;

(b)in respect of which no more than 12 months have elapsed since the last occupation day; and

(c)in respect of which no more than 6 months have elapsed since the major repair work or structural alteration in question was substantially completed.

(3)An unoccupied dwelling–

(a)in respect of which–

(i)a body established for charitable purposes only is a qualifying person; and

(ii)less than 6 months have elapsed since the last occupation day; and

(b)which was on that day occupied in furtherance of the objects of the body in question.

(4)A dwelling–

(a)which is both unoccupied and unfurnished; and

(b)in respect of which less than 6 months have elapsed since the end of the last period of 3 months or more throughout which it was continually occupied ^note....

(5)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.

(6)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.

(7)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.

(8)A dwelling which–

(a)is owned by a local authority , a registered social landlord or Scottish Homes; and

(b)is kept unoccupied with a view to having it demolished.

(9)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.

(10)A dwelling which–

(a)is occupied by at least one person who is–

(i)a student;

(ii)a student’s spouse or dependent, being in either case a person who is not a British citizen and who is prevented by the terms of his leave to enter or remain in the United Kingdom from taking paid employment or from claiming benefits;

(iii)a person disregarded for the purposes of discount in terms of paragraph 2 of Schedule 1 to the Act orparagraph 3 or 6 of the Schedule to the Council Tax (Discounts) (Scotland) Regulations 1992 ^note; or

(iv)a person under the age of 18 years; and

(b)is not the sole or main residence of any person other than a person described in sub-paragraph (a)(i) to (iv) above.

(11)An unoccupied dwelling–

(a)which is not the sole or main residence of any person other than a student or a person falling within paragraph 10(a)(ii) above;

(b)which, when last occupied, was occupied by at least one student; and

(c)in respect of which less than 4 months have passed since the last occupation day.

(12)A dwelling–

(a)which is not the sole or main residence of any person; and

(b)in respect of which each qualifying person is a student.

(13)A dwelling–

(a)which is not the sole or main residence of any person;

(b)in respect of which the qualifying person (or, where there is more than one such person, one or more of them) is a debtor, or one of the joint debtors, in a heritable security secured over the dwelling; and

(c)lawful possession of which has been entered into by the creditor in that heritable security.

(14)An unoccupied and unfurnished dwelling which–

(a)is situated on lands and heritages used for agricultural or pastoral purposes only, or as woodlands, market gardens, orchards, allotments or allotment gardens, or on lands exceeding one tenth of an hectare used for the purpose of poultry farming; and

(b)when last occupied and used, was occupied together with and used in connection with the lands and heritages on which the dwelling is situated.

(15)A dwelling which–

(a)is not the sole or main residence of any person;

(b)falls within the description mentioned in paragraph (a) of section 61(4) of the Housing (Scotland) Act 1987 ^note;

(c)is held by a registered housing association for the purpose of being available for occupation by persons of pensionable age or disabled persons who are likely in future to have their sole or main residences in other dwellings falling within the same description which are provided by the association.

(16)A dwelling which is, or is part of, a hall of residence provided predominantly for the accommodation of students, and which–

(a)is owned and managed by–

(i)an institution within the meaning of paragraph 5(4) of Schedule 1 to the Act ^note; or

(ii)a body established for charitable purposes only; or

(b)is the subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation so provided.

(17)A dwelling–

(a)of which the Secretary of State for Defence is the owner; and

(b)which is held for the purposes of armed forces accommodation.

(18)A dwelling which is the sole or main residence of one or more persons under the age of 18 years and of no other person.

(19)An unoccupied dwelling–

(a)which either–

(i)forms part of premises which include another dwelling; or

(ii)is situated within the curtilage of another dwelling;

(b)which is difficult to let separately from that other dwelling; and

(c)in respect of which a qualifying person has his sole or main residence in that other dwelling.

(20)A dwelling which falls within either of the classes of lands and heritages specified in paragraphs (2) and (3) of regulation 2 of the Council Tax (Dwellings) (Scotland) Regulations 1992 ^note.

(21)A dwelling–

(a)which is not the sole or main residence of any person;

(b)an interest in which is vested in a permanent trustee by virtue of subsection (1) or (10) of section 31, or subsection (6) of section 32, of the Bankruptcy (Scotland) Act 1985 ^note; and

(c)in respect of which that trustee is the only qualifying person.

(22)A dwelling in respect of which any of the qualifying persons is a person who has a relevant association, within the meaning of Part I of the Visiting Forces Act 1952 ^note, with a body, contingent or detachment of the forces of a country to which any provision in that Part applies.

(23)A dwelling which is occupied only by one or more persons who are disregarded for the purposes of discount by virtue of paragraph 2 of Schedule 1 to the Act.

(24)A dwelling falling within the scope of regulation 2(1) of the Council Tax (Dwellings) (Scotland) Regulations 1997 ^note.

(25)

(1)A dwelling that meets all of the requirements in sub paragraph (2).

(2)Those requirements are that the dwelling is–

(a)the residence of one or more persons who are resident by virtue of a licence to occupy, or a tenancy of, or a sub-tenancy of the dwelling;

(b)a dwelling in respect of which a registered prescribed housing support service is being provided to at least one licensee, tenant or sub-tenant of the dwelling; and

(c)a dwelling in respect of which every licensee, tenant, and sub-tenant (as the case may be) has the right to share the use of a kitchen, bathroom, shower-room or toilet-room, and where such use is shared with at least one other person who is not resident in the dwelling.

(3)A dwelling that meets the requirements of sub-paragraph (2) is not exempt where every licensee, tenant and sub-tenant (as the case may be) of that dwelling also has the exclusive right to use–

(a)a kitchen; and

(b)either a bathroom or shower-room, and where either the bathroom or shower-room contains a toilet, or there is a separate toilet-room which every such licensee, tenant or sub-tenant also has a right to use.

(4)For the purposes of sub-paragraphs (2) and (3)–• “prescribed housing support service” has the same meaning as in section 91(8) of the Housing (Scotland) Act 2001 (grants for housing support services); and• “registered” means that Social Care and Social Work Improvement Scotland has granted an application for registration of a prescribed housing support service under section 60 of the Public Services Reform (Scotland) Act 2010 (grant or refusal of registration).

(26)A dwelling which—

(a)is the sole or main residence of at least one person who—

(i)holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme or the Ukraine Permission Extension Scheme set out in Appendix Ukraine Scheme of the Immigration Rules made under section 3(2) of the Immigration Act 1971, or

(ii)has applied for permission to stay under the Ukraine Permission Extension Scheme and is awaiting the outcome of the application,

(b)is being made available by a host approved by a local authority in accordance with the version of the guidance entitled “Super Sponsor Scheme and Homes for Ukraine: guidance for local authorities” published by the Scottish Ministers on 4 February 2025,

(c)is not being made available by a host who is a close relative of the person, and

(d)is not the sole or main residence of any person other than—

(i)a person described in sub-paragraph (a), or

(ii)a person falling within paragraph 10(a) (dwellings occupied by students, etc.).

(27)A dwelling which—

(a)is the sole or main residence of at least one person who has entered the United Kingdom under a scheme referred to in paragraph 28,

(b)is being provided as accommodation without payment in return, and

(c)is not the sole or main residence of a person other than —

(i)a person who meets the conditions in sub-paragraphs (a) and (b), or

(ii)a person falling within paragraph 10(a) (dwellings occupied by students, etc.).

(28)The schemes and arrangements referred to in paragraph 27(a) are—

(a)the Afghan Citizens Resettlement Scheme,

(b)the Afghan Relocations and Assistance Policy,

(c)the Community Sponsorship Scheme,

(d)the UK Resettlement Scheme,

(e)the Vulnerable Children’s Resettlement Scheme,

(f)the Vulnerable Persons Resettlement Scheme.

(29)In paragraph 28—

(a)“the Afghan Citizens Resettlement Scheme” means the scheme of that name announced by the United Kingdom Government on 18 August 2021,

(b)“the Afghan Relocations and Assistance Policy” means the support scheme for relocation of Afghan citizens to the United Kingdom launched by the United Kingdom Government on 1 April 2021,

(c)“the Community Sponsorship Scheme” means the scheme for community support for refugees launched by the United Kingdom Government in July 2016,

(d)“the UK Resettlement Scheme” means the resettlement scheme for refugees introduced by the United Kingdom Government in March 2021,

(e)“the Vulnerable Children’s Resettlement Scheme” means the scheme for resettlement of refugee children and their families launched by the United Kingdom Government in 2016”,

(f)“the Vulnerable Persons Resettlement Scheme” means the resettlement scheme for refugees fleeing the conflict in Syria launched by the United Kingdom Government in January 2014.

Schedule 2 · Revocations

Contains public sector information licensed under the Open Government Licence v3.0.

Defined terms · 18

Show every defined term

close relative
means any of the following— (a) a spouse, (b) a civil partner, (c) an unmarried partner, (d) a parent, (e) a parent-in-law, (f) a son or daughter, (g) a son or daughter-in-law, (h) a step-son or step-daughter, (i) a sibling, (j) a grandparent, (k) the spouse, civil partner, or unmarried partner of any of the persons mentioned at (d) to (j). • “the last occupation day" with respect to an unoccupied dwelling means the day on which the dwelling concerned was last occupied, save that where a dwelling which was unoccupied becomes occupied on any day and becomes unoccupied again at the expiry of a period of less than 6 weeks beginning with that day, for the purpose of determining the last occupation day (and only for that purpose) the dwelling shall be treated as having remained unoccupied during that period;
major repair work
includes structural repair work;
personal care
includes the provision of appropriate help with physical and social needs;
prescribed housing support service
has the same meaning as in section 91(8) of the Housing (Scotland) Act 2001 (grants for housing support services);
qualifying person
means a person who would be liable (either solely or jointly and severally with another person or persons) for council tax in respect of the dwelling concerned, but for the provisions of this Order;
registered
means that Social Care and Social Work Improvement Scotland has granted an application for registration of a prescribed housing support service under section 60 of the Public Services Reform (Scotland) Act 2010 (grant or refusal of registration).
registered housing association
has the same meaning as it has for the purposes of the Housing Associations Act 1985;
registered social landlord
has the meaning given in section 111 of the Housing (Scotland) Act 2001;
relevant person
means a person who– (a) is disregarded for the purposes of discount by virtue of paragraph 1, 6, 7 or 8 of Schedule 1 to the Act;
student
has the same meaning as in paragraph 4(2) of Schedule 1 to the Act;
the Act
means the Local Government Finance Act 1992;
the Afghan Citizens Resettlement Scheme
means the scheme of that name announced by the United Kingdom Government on 18 August 2021,
the Afghan Relocations and Assistance Policy
means the support scheme for relocation of Afghan citizens to the United Kingdom launched by the United Kingdom Government on 1 April 2021,
the Community Sponsorship Scheme
means the scheme for community support for refugees launched by the United Kingdom Government in July 2016,
the UK Resettlement Scheme
means the resettlement scheme for refugees introduced by the United Kingdom Government in March 2021,
the Vulnerable Persons Resettlement Scheme
means the resettlement scheme for refugees fleeing the conflict in Syria launched by the United Kingdom Government in January 2014.
unmarried partner
means the other member of a couple consisting of two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;
valuation list
means a list maintained by a local assessor under section 84 of the Act.

The Council Tax (Exempt Dwellings) (Scotland) Order 1997

Article 1Citation and commencement#

Article 2Interpretation#

Article 3Exempt dwellings#

Article 4Amendment of Regulations#

Article 5Revocations#

Schedule 1 · Exempt dwellings

Schedule 2 · Revocations

Defined terms · 18

Connections

History · 9 versions

Key facts

Article 1Citation and commencement#

Article 2Interpretation#

Article 3Exempt dwellings#

Article 4Amendment of Regulations#

Article 5Revocations#

Schedule 1 · Exempt dwellings

Schedule 2 · Revocations