Explanatory Notes

Local Government in Scotland Act 2003

2003 asp 1

11 February 2003

The Act – Section by Section

Part 5 – Rating and council tax

Section 33 - Council tax: discount for unoccupied dwellings

90.This section provides the Scottish Ministers with regulation making powers in relation to the setting of the council tax on second and long-term empty homes. The powers will enable the regulations, which must be approved in draft by a resolution of the Scottish Parliament, to cover a wide number of outcomes.