The Council Tax (Exempt Dwellings) (Scotland) Amendment (No. 2) Order 2022
This Order amends the Council Tax (Exempt Dwellings) (Scotland) Order 1997 (“the 1997 Order”) which lists those classes of dwelling which are exempt from council tax in Scotland. The classes of dwelling in respect of which no council tax is payable are extended to include dwellings used as the sole or main residence of any person who resided in Ukraine immediately before 1January 2022, left Ukraine in connection with the Russian invasion which took place on 24February 2022 and, under section 3ZA of the Immigration Act 1971, does not require leave to enter or remain in the United Kingdom. This captures Irish citizens. The exemption applies only where there is nobody living in the property who does not fall within this category or within another element of paragraph 26(a) of schedule 1 of the 1997 Order or within paragraph 10(a) of schedule 1 of the 1997 Order.