
1 
This Order may be cited as the Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1995 and shall come into force on 1st April 1995.
2 

(1) After paragraph 11(a)(i) of the Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992, there shall be inserted the following:—“
(ia) a student’s spouse or dependent, being in either case a person who is not a British citizen and who is prevented by the terms of his leave to enter or remain in the United Kingdom from taking paid employment or from claiming benefits;”.
(2) In paragraph 12 of that Schedule—
(a) in sub-paragraph (a), there shall be inserted at the end the words “or a person falling within paragraph 11(a)(ia) above”; and
(b) in sub-paragraph (b), for the words “a student or students” there shall be substituted the words “at least one student”.
(3) After paragraph 23 of that Schedule, there shall be inserted the following paragraph:—“
24 
A dwelling which is occupied only by one or more persons who are disregarded for the purposes of discount by virtue of paragraph 2 of Schedule 1 to the Act.”.
George Kynoch
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
6th March 1995