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The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1993
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- 1993 No. 345 (S. 37)
- Explanatory Note
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Explanatory Note
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The Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992 listed those classes of dwelling which are to be exempt from the council tax and the council water charge in Scotland. This Order amends that Schedule in three respects.
Firstly, a new paragraph 11 is substituted, exempting dwellings which are occupied by at least one person who is either a student, a person under 18 or a person who has recently completed a course of education of a specified type, and which are not the sole or main residence of any person not falling within these categories. Secondly, paragraph 17 is amended so as to bring within its scope student halls of residence where an educational institution has the right to nominate most, but not all, of the students who are to occupy the hall. Thirdly, a new paragraph 23 is added so as to make exempt dwellings where a member of a visiting force or a dependant of such a member (other than a dependant who is a British citizen or is ordinarily resident in the United Kingdom) would otherwise be liable.
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