e

the house is the only or main residence of the relevant person;

f

the house is–

i

on agricultural land which is land comprised in a lease constituting a 1991 Act tenancy within the meaning of the Agricultural Holdings (Scotland) Act 20032 or comprised in a lease constituting a short limited duration tenancy or limited duration tenancy (within the meaning of that Act); and

ii

occupied by the tenant of the relevant lease;

g

the house is on a croft (within the meaning of section 3 of the Crofters (Scotland) Act 19933);

h

the house is–

i

on a holding to which any of the provisions of the Small Landholders (Scotland) Acts 1886 to 1931 applies;

ii

not situated in the crofting counties (within the meaning of the Crofters (Scotland) Act 1993); and

iii

occupied by the landholder;

i

the house is occupied by virtue of a liferent;

j

the house is–

i

owned by an organisation which has the advancement of religion as its principal purpose and the regular holding of worship as its principal activity; and

ii

occupied by a person whose principal responsibility is the leading of members of the organisation in worship and preaching the faith of that organisation;

k

the house is part of an estate of a deceased person and has been held by an executor for a period not exceeding 6 months from the date of death; or

l

the house is in the lawful possession of a heritable creditor and has been held by that creditor for a period not exceeding 6 months from the date of possession.