The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2006
This Order specifies cases of lands and heritages which would (apart from the Order) be two or more dwellings for the purposes of the council tax. From the date of coming in to force of the Order, these shall be treated as one dwelling. The Order also further amends the Council Tax (Exempt Dwellings) (Scotland) Order 1997 (“the 1997 Order”). Schedule 1 to that Order prescribes those classes of dwellings which are exempt dwellings for the purposes of section 72(6) of the Local Government Finance Act 1992. This exempts those classes from the council tax.