Local Government Finance (Unoccupied Properties etc) (Scotland) Act 2012 Explanatory Notes

1. Introduction

2. The Act

3. Commentary of Sections

   1. Section 1 – Rating of unoccupied lands and heritages

   2. Section 2 – Council tax: variation for unoccupied dwellings

   3. Section 3 – Amendment of the Local Government Finance Act 1992

   4. Section 4 – Abolition of housing support grants

   5. Section 5 – Commencement

4. Parliamentary History