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The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2012
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- Scottish Statutory Instruments
- 2012 No. 339
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends the Council Tax (Exempt Dwellings) (Scotland) Order 1997 as regards dwellings that, under that Order, are classed as empty.
Dwellings which are both unoccupied and unfurnished are exempt from council tax liability for a period of up to 6 months. The amendment made by article 2 provides that a second claim for the exemption will only be possible after a property has been occupied for a period of at least three months, in place of a requirement of occupation or furnishing for a period of at least six weeks.
Article 3 makes transitional provision to preserve the current position in relation to short term periods of occupation that begin during the six weeks before this Order has effect, but end during the six weeks after this Order has effect.
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