http://www.legislation.gov.uk/ssi/2018/45/note/madeThe Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2018enKing's Printer for Scotland2022-09-22COUNCIL TAX This Order amends the Council Tax (Exempt Dwellings) (Scotland) Order 1997, which lists those classes of dwellings which are exempt from council tax in Scotland. EXPLANATORY NOTE (This note is not part of the Order)

This Order amends the Council Tax (Exempt Dwellings) (Scotland) Order 1997, which lists those classes of dwellings which are exempt from council tax in Scotland.

It amends paragraph 10 of schedule 1 to ensure that the occupation of a dwelling by a person who is a care leaver (as defined in paragraph 6 of the schedule of the Council Tax (Discounts) (Scotland) Regulations 1992) will not cause the exemption conferred by paragraph 10 to be lost and to extend the exemption to a dwelling which is only occupied by one or more care leavers.