Housing (Scotland) Act 2025

77 Review of classification of properties

(1) The Scottish Ministers must carry out a review of the process for determining whether particular lands and heritages (or parts of them) fall within the class of self-catering holiday accommodation that is excluded from the definition of dwelling in section 72(2) of the Local Government Finance Act 1992 (dwellings chargeable to council tax).

(2) The review must be completed no later than the end of the period of two years beginning with the day of Royal Assent.

(3) The review under subsection (1)—

(a) must include the manner in which any such determination is communicated, and

(b) may include such other matters as the Scottish Ministers consider appropriate.

(4) On completing the review, the Scottish Ministers must—

(a) lay a report on the review before the Scottish Parliament,

(b) publish the report in such manner as they consider appropriate.

(5) The report under subsection (4) must include a statement of the action, if any, the Scottish Ministers intend to take as a result of the review.

(6) In subsection (1), “class of self-catering holiday accommodation” means the class of lands and heritages described as self-catering holiday accommodation that is prescribed as such by regulations under section 72(4) of the Local Government Finance Act 1992.