27.This section provides that the Scottish Ministers may issue guidance to local authorities which local authorities must have regard to when they are carrying out an assessment of rent conditions (see section 1(5)). Subsection (2) sets out some illustrative examples of the kind of things that may be included in the guidance. Subsection (3) requires the Scottish Ministers to consult with (a) local authorities, (b) persons representing the interest of tenants and landlords, and (c) persons representing the interests of rural communities, before issuing guidance. Subsection (5) requires the Scottish Ministers to publish any such guidance.