(This note is not part of the Order)
The Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992 listed those classes of dwellings which are exempt from the council tax and the council water charge in Scotland. This Order amends that Schedule by substituting a new paragraph 17 (student halls of residence). The principal difference as against the previous paragraph 17 is an extension of the exemption to halls of residence owned or managed by a body established for charitable purposes only.