23.This section provides for certain buildings to be “exempt new residential units”, that is buildings, or parts of buildings, which would otherwise be classified as intended for use as a dwelling or other accommodation, but are not to be so treated on the basis that their intended use is listed here. The list is made up of—
	Pre-existing residences, provided the works have not resulted in a different number of dwellings than were in existence beforehand;
	social housing, that is a building to be let under a Scottish secure tenancy by any party such as local authority, registered social landlord or private developer;
	affordable housing, that is a building built using affordable housing funding provided by Scottish Ministers under section 1 or 2 of the Housing (Scotland) Act 1988 or local authorities under section 92 of the Housing (Scotland) Act 2001; and
	any building on a Scottish island.
Commentary on Provisions Part 2 – Key concepts Section 5: Exempt new residential units