Coronavirus (Scotland) (No.2) Act 2020 (asp 10)

SCHEDULE 4 Other measures in response to coronavirus

PART 10 Council tax: exempt dwellings

14 (1) The Council Tax (Exempt Dwellings) (Scotland) Order 1997 (S.I. 1997/728) applies in accordance with the modification in this paragraph.

(2) Schedule 1 has effect as if after paragraph 12 there were inserted—

“12AA dwelling which—

(a) became unoccupied for a reason relating to coronavirus on or after 17 March 2020,

(b) was, immediately prior to becoming unoccupied, an exempt dwelling under paragraph 10 or 12 above, and

(c) remains unoccupied.”.