COUNCIL TAX, SCOTLAND Citation and commencement 1 This Order may be cited as the Council Tax (Exempt Dwellings) (Scotland) Order 1997 and shall come into force on 1st April 1997. 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; “ close relative ” means any of the following— a spouse, a civil partner, an unmarried partner, a parent, a parent-in-law, a son or daughter, a son or daughter-in-law, a step-son or step-daughter, a sibling, a grandparent, the spouse, civil partner, or unmarried partner of any of the persons mentioned at (d) to (j). “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; “major repair work” includes structural repair work; “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 ; “registered social landlord” has the meaning given in section 111 of the Housing (Scotland) Act 2001; “relevant person" means a person who– is disregarded for the purposes of discount by virtue of paragraph 1, 6, 7 or 8 of Schedule 1 to the Act; has his sole or main residence in a place (other than the dwelling concerned or a place referred to in paragraph 6(1), 7(1)(a) or 8(1)(a) of that Schedule) for the purpose of receiving personal care which he requires by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder; or has his sole or main residence in a place (other than the dwelling concerned) for the purpose of providing, or better providing, personal care for a person who requires such care by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder; “student" has the same meaning as in paragraph 4(2) of Schedule 1 to the Act ; “ unmarried partner ” means the other member of a couple consisting of two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners; “valuation list" means a list maintained by a local assessor under section 84 of the Act . Exempt dwellings 3 The classes of dwelling specified in Schedule 1 to this Order are prescribed as exempt dwellings for the purposes of section 72(6) of the Act. Amendment of Regulations 4 In regulation 9(4)(b) of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 , for the words “18 or 21 of the Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992" there shall be substituted the words “ 17, 20 or 24 of Schedule 1 to the Council Tax (Exempt Dwellings) (Scotland) Order 1997 ” . Revocations 5 The provisions specified in column 1 of Schedule 2 to this Order are hereby revoked to the extent specified in column 3 of that Schedule. George Kynoch Parliamentary Under Secretary of State, Scottish Office St Andrew’s House, Edinburgh 7th March 1997