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Housing (Scotland) Act 2025
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75Variation of council tax for unoccupied dwellings
(1)The Local Government in Scotland Act 2003 is modified as follows.
(2)In section 33—
(a)subsection (1A) is repealed,
(b)in subsection (4), paragraph (a) is repealed,
(c)after subsection (4) insert—
“(4A)If regulations under subsection (1) confer on local authorities a power under subsection (2)(b)(ii), the regulations may provide that, in exercising the power, a local authority must have regard to any guidance issued by the Scottish Ministers about the exercise of the power.”.
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