Citation and commencement

1. This Order may be cited as the Council Tax (Exempt Dwellings) (Scotland) Order 1992 and shall come into force on 1st July 1992.

Interpretation

2. In this Order-

"the Act" means the Local Government Finance Act 1992;

"charitable" shall be construed in the same way as if it were contained in the Income Tax Acts;

"the last occupation day" with respect to an unoccupied dwelling means the day on which the dwelling concerned was last occupied, save that where a dwelling which was unoccupied becomes occupied on any day and becomes unoccupied again at the expiry of a period of less than 6 weeks beginning with that day, for the purpose of determining the last occupation day (and only for that purpose) the dwelling shall be treated as having remained unoccupied during that period;

"personal care" includes the provision of appropriate help with physical and social needs;

"qualifying person" means a person who would be liable (either solely or jointly and severally with another person or persons) for council tax in respect of the dwelling concerned, but for the provisions of this Order;

"registered housing association" has the same meaning as it has for the purposes of the Housing Associations Act 1985((2));

"relevant person" means a person who-

"student" has the same meaning as in paragraph 4(2) of Schedule 1 to the Act;

"valuation list" means a list maintained by a levying authority under section 84 of the Act.

Exempt dwellings

3. The classes of dwelling specified in the Schedule to this Order are prescribed as exempt dwellings for the purposes of section 72(6) of, and paragraph 7(2) of Schedule 11 to, the Act.

Article 3

SCHEDULEEXEMPT DWELLINGS

1. An unoccupied and unfurnished dwelling in respect of which-

(a)the effective date for the first entry in the valuation list is later than 1st April 1993;

(b)there was no entry in the valuation roll immediately prior to the effective date for the first entry in that list; and

(c)less than 6 months have elapsed since that effective date.

2. An unoccupied and unfurnished dwelling-

(a)which is entered in the valuation list with effect from 1st April 1993; and

(b)in respect of which less than 6 months have elapsed since the date on which it would first have been entered in that list had that list been in force from 1st October 1992.

3. A dwelling which is incapable of, and is not, being lived in because it is being structurally repaired, improved or reconstructed.

4. An unoccupied dwelling-

(a)in respect of which-

(i)a body established for charitable purposes only is a qualifying person; and

(ii)less than 6 months have elapsed since the last occupation day; and

(b)which was on that day occupied in furtherance of the objects of the body in question.

5. An unoccupied dwelling-

(a)in respect of which less than 6 months have elapsed since the last occupation day; and

(b)which is unfurnished and has been so throughout that period.

6. An unoccupied dwelling which on the last occupation day was the sole or main residence of a person who-

(a)is, and has throughout the period since that day been, a relevant person; and

(b)is a qualifying person.

7. A dwelling-

(a)which is not the sole or main residence of any person; and

(b)in respect of which any liability to pay council tax (but for the terms of this Order) would fall to be met out of the estate of a deceased person and either-

(i)no grant of confirmation to the estate of that person has been made; or

(ii)no more than 6 months have passed since such a grant was made.

8. A dwelling-

(a)the occupation of which is prohibited by law; or

(b)which is kept unoccupied by reason of action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or to acquiring it.

9. A dwelling which-

(a)is owned by a housing body; and

(b)is kept unoccupied with a view to having it demolished.

10. A dwelling which-

(a)is not the sole or main residence of any person; and

(b)is held by or on behalf of a religious body for the purpose of being available for occupation by a minister of religion as a residence from which to perform the duties of his office.

11. A dwelling which-

(a)is not the sole or main residence of any person other than a student; and

(b)is occupied by at least one student.

12. An unoccupied dwelling-

(a)which is not the sole or main residence of any person other than a student;

(b)which, when last occupied, was occupied by a student or students; and

(c)in respect of which less than 4 months have passed since the last occupation day.

13. A dwelling-

(a)which is not the sole or main residence of any person; and

(b)in respect of which each qualifying person is a student.

14. A dwelling-

(a)which is not the sole or main residence of any person;

(b)in respect of which the qualifying person (or, where there is more than one such person, one or more of them) is a debtor, or one of the joint debtors, in a heritable security secured over the dwelling; and

(c)lawful possession o f which has been entered into by the creditor in that heritable security.

15. An unoccupied and unfurnished dwelling which-

(a)is situated on lands and heritages used for agricultural or pastoral purposes only, or as woodlands, market gardens, orchards, allotments or allotment gardens, or on lands exceeding one tenth of an hectare used for the purpose of poultry farming; and

(b)when last occupied and used, was occupied together with and used in connection with the lands and heritages on which the dwelling is situated.

16. A dwelling which-

(a)is not the sole or main residence of any person;

(b)falls within the description mentioned in paragraph (a) of section 61(4) of the Housing (Scotland) Act 1987((3)); and

(c)is held by a registered housing association for the purpose of being available for occupation by persons of pensionable age or disabled persons who are likely in future to have their sole or main residences in other dwellings falling within the same description which are provided by the association.

17. A dwelling which is, or is part of, a hall of residence provided predominantly for the accommodation of students, and which-

(a)is owned and managed by an institution within the meaning of paragraph 5(4) of Schedule 1 to the Act; or

(b)is the subject of an agreement allowing such an institution to nominate persons to occupy all the accommodation so provided.

18. A dwelling-

(a)of which the Secretary of State for Defence is the owner; and

(b)which is held for the purposes of armed forces accommodation.

19. A dwelling which is the sole or main residence of one or more persons under the age of 18 years and of no other person.

20. An unoccupied dwelling-

(a)which either-

(i)forms part of premises which include another dwelling; or

(ii)is situated within the curtilage of another dwelling;

(b)which is difficult to let separately from that other dwelling; and

(c)in respect of which a qualifying person has his sole or main residence in that other dwelling.

21. A dwelling which falls within either of the classes of lands and heritages specified in paragraphs (2) and (3) of regulation 2 of the Council Tax (Dwellings) (Scotland) Regulations 1992((4)).

Explanatory Note

(This note is not part of the Order)

This Order prescribes classes of dwelling in Scotland in respect of which there will be no liability for council tax or the council water charge. The Schedule to the Order lists the classes in question.

The classes relate to unoccupied dwellings-

• which have been recently erected or which are undergoing repair (paragraphs 1 to 3);

• which have been unoccupied for less than 6 months (paragraphs 4 and 5);

• which were last occupied by persons living or detained elsewhere (paragraph 6);

• which were owned by someone who has died (paragraph 7);

• where occupation is prohibited or which are kept unoccupied pending acquisition or demolition (paragraphs 8 and 9);

• which are being kept for occupation by ministers of religion (paragraph 10);

• which were last occupied or are owned by students (paragraphs 12 and 13);

• which have been repossessed following mortgage default (paragraph 14);

• which were last occupied together with agricultural lands (paragraph 15);

• which are part of the same premises as another dwelling and are difficult to let separately (paragraph 20).

In addition, the following classes are prescribed-

• dwellings occupied only by students (paragraph 11);

• certain dwellings held by registered housing associations (paragraph 16);

• student halls of residence (paragraph 17);

• armed forces accommodation (paragraph 18);

• dwellings in which the only residents are persons under 18 (paragraph 19);

• private garages and storage premises (paragraph 21).