P ART 8 20 L OW EMISSION ZONES 13 (1) This paragraph applies in relation to low emission zones in Part 2 of the Transport (Scotland) Act 2019. (2) The Scottish Ministers must lay a report before the Parliament on progress towards establishing low emission zones by 4 December 2020. 25 (3) A report under subsection (2) must include information on— (a) how progress has been impeded by coronavirus, (b) how account has been taken of the impact low emission zones would have on the public health response to coronavirus. 30 P ART 9 C OUNCIL TAX : EXEMPT DWELLING 14 (1) The Council Tax (Exempt Dwellings) (Scotland) Order 1997 (S.I. 1997/728) applies in accordance with the modification in this paragraph. (2) Schedule 1 has effect as if after paragraph 12 there were inserted— 35 “12A A dwelling which— (a) became unoccupied for a reason relating to coronavirus on or after 17 March...