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Housing (Scotland) Act 2025

Housing (Scotland) Act 2025

2025 asp 13

Crown Application

Part 6 - Other Housing Matters

Council tax

Section 77 – Review of classification of properties

193.This section provides that the Scottish Ministers must carry out a review of the process for determining whether particular properties (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). The review must be completed within two years of Royal Assent. On completing the review, the Scottish Ministers must lay a report on the review before the Scottish Parliament and publish it. The report must include a statement of the action, if any, the Scottish Ministers intend to take as a result of the review.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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