(This note is not part of the Regulations)
The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (“the 2013 Regulations”) make provision for council tax variations for dwellings which have no resident.
Regulation 3 amends the 2013 Regulations in relation to the variation in council tax liability which may be granted in respect of a dwelling which constitutes a “second home” (as defined in the 2013 Regulations). At present, a local authority may grant a discount of between 10% and 50% of normal liability in respect of such dwellings. The 2013 Regulations are amended so that, in addition to that option, a local authority may also decide to grant no discount in respect of second homes.
Regulation 4 corrects a minor error in the 2013 Regulations.