Statutory Instruments of the Scottish Parliament

" "major repair work" includes structural repair work;".

    (3) For paragraph 2 of Schedule 1, there shall be substituted the following-

     " 2. An unoccupied dwelling-


(a) which-


(i) is undergoing or has undergone (since the last occupation day) major repair work to render it habitable; or

(ii) is undergoing or has undergone (since the last occupation day) structural alteration;



(b) in respect of which no more than 12 months have elapsed since the last occupation day; and

(c) in respect of which no more than 6 months have elapsed since the major repair work or structural alteration in question was substantially completed.".

JACK McCONNELL
A member of the Scottish Executive

St Andrew's House, Edinburgh
7th November 1999

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends (with effect from 1st April 2000) the Council Tax (Exempt Dwellings) (Scotland) Order 1997 ("the 1997 Order"), which lists those classes of dwelling which are exempt from the council tax in Scotland.

The Order substitutes a new paragraph 2 in Schedule 1 to the 1997 Order so that, in place of the existing exemption for dwellings which are incapable of being lived in because they are being structurally repaired, improved or reconstructed, there is inserted an exemption for dwellings undergoing major repair work or structural alteration (or which have recently undergone such work or alteration). The exemption ends 12 months after the dwelling in question was last occupied or (if sooner) 6 months after the work or alteration was substantially completed.

[1] 1992 c.14. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).back

[2] S.I. 1997/728, to which there are amendments not relevant to this Orderback

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