Draft Regulations laid before the Scottish Parliament under section 33(6) of the Local Government in Scotland Act 2003 for approval by resolution of the Scottish Parliament.
2023 No.
The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023
Made
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 33(1) and (2) of the Local Government in Scotland Act 20031 and all other powers enabling them to do so.
In accordance with section 33(7) of that Act, they have consulted such associations of local authorities and such other persons as they think fit.
In accordance with section 33(6) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.
Citation and commencement 1
These Regulations may be cited as the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023 and come into force on 1 April 2024.
Amendment of the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 2
1
The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 20132 are amended in accordance with paragraphs (2) and (3).
2
In regulation 6 (limitations on local authorities’ powers to modify the application of these Regulations)—
a
in paragraph (1) omit “a second home or”,
b
omit paragraph (1A),
c
for paragraph (2) substitute—
2
If the dwelling is one to which paragraph (3) applies, for the purposes of regulation 5(a)—
a
the discount percentage may not be greater than 50%;
b
the maximum amount of council tax liability may not exceed an increase of 100%.
d
for paragraph (3) substitute—
3
This paragraph applies where the dwelling is—
a
a second home; or
b
an unoccupied dwelling that—
i
has been unoccupied for a continuous period exceeding 12 months; and
ii
is not of a class of dwellings specified in schedule 2.
3
In schedule 2 (classes of unoccupied dwellings subject to restrictions on the power of a local authority to vary council tax), after paragraph 2 insert—
Property undergoing repairs or renovations 2A
An unoccupied dwelling in respect of which the person who is liable to pay the council tax that is chargeable can produce evidence to establish that—
a
it is undergoing repairs or renovations that contribute to the improvement of the property; and
b
it was purchased by the person who is liable to pay the council tax in respect of it less than 6 months ago or such longer period as may be agreed by the local authority.
(This note is not part of the Regulations)