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The Council Tax (Exempt Dwellings) (Scotland) Amendment (No. 2) Order 1999
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- 1999 No. 140
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order amends (with effect from 1st April 2000) the Council Tax (Exempt Dwellings) (Scotland) Order 1997 (“the 1997 Order”), which lists those classes of dwelling which are exempt from the council tax in Scotland.
The Order substitutes a new paragraph 2 in Schedule 1 to the 1997 Order so that, in place of the existing exemption for dwellings which are incapable of being lived in because they are being structurally repaired, improved or reconstructed, there is inserted an exemption for dwellings undergoing major repair work or structural alteration (or which have recently undergone such work or alteration). The exemption ends 12 months after the dwelling in question was last occupied or (if sooner) 6 months after the work or alteration was substantially completed.
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