These Regulations amend the Council Tax (Variation of Unoccupied Dwellings) (Scotland) Regulations 2013 (“the 2013 Regulations”). They omit regulation 6(1A) of the 2013 Regulations and substitute new paragraphs (2) and (3) in regulation 6 and add a new paragraph 2A to schedule 2. One effect is to remove the restriction on local authorities imposing an increase in the amount of council tax payable in respect of second homes and instead to provide a power for local authorities to increase the amount of council tax payable on second homes by up to 100%. A consequential amendment is made to regulation 6(1) to reflect this change.

The regulations also provide for an exclusion of the ability to impose an increase of up to 100% on the council tax payable for any property which has been unoccupied for at least 12 months, has been purchased by a new owner within the past six months, and which a local authority is satisfied is the subject of repairs or renovations with a view to improving the property. Local authorities have discretion to extend the period for which the exclusion applies, where they consider that it is appropriate to do so, for example in order to enable works to be completed.