The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2022

Amendment of the Council Tax (Exempt Dwellings) (Scotland) Order 1997

2.—(1) The Council Tax (Exempt Dwellings) (Scotland) Order 1997(1) is amended as follows.

(2) In schedule 1 (exempt dwellings), after paragraph 25 (prescribed housing support services accommodation)(2) insert—

“Accommodation for persons formerly residing in Ukraine

26.   A dwelling which—

(a) is the sole or main residence of at least one person who has been granted leave to enter or remain in the United Kingdom under or outside the immigration rules made under section 3(2) of the Immigration Act 1971(3), or has a right of abode in the United Kingdom within the meaning of section 2 of that Act(4), where the person—

(i) was residing in Ukraine immediately before 1 January 2022; and

(ii) left Ukraine in connection with the Russian invasion which took place on 24 February 2022; and

(b) is not the sole or main residence of any person other than—

(i) a person described in sub-paragraph (a), or

(ii) a person falling within paragraph 10(a) (dwellings occupied by students, etc.)(5).”.

(1)

S.I. 1997/728. There are amendments to the Order which are not relevant to this instrument.

(2)

Paragraph 25 was substituted by S.S.I. 2007/215 and amended by S.S.I. 2011/211.

(3)

1971 c. 77.

(4)

Section 2 was substituted by section 39(2) of the British Nationality Act 1981 (c. 61) and amended by S.I. 2019/745.

(5)

Paragraph 10(a) was amended by S.I. 1999/757.