Draft Regulations laid before the Scottish Parliament under section 33(6) of the Local Government in Scotland Act 2003, for approval by resolution of the Scottish Parliament.
2016 No.
The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2016
Made
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 33(1) to (4) of the Local Government in Scotland Act 20031 and all other powers enabling them to do so.
In accordance with section 33(7) of that Act, they have consulted such associations of local authorities and such other persons as they think fit.
In accordance with section 33(6) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.
Citation and commencement1
These Regulations may be cited as the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2016 and come into force on 1st April 2017.
Amendment of the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013
2
The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 20132 are amended as follows.
3
In regulation 6 (limitations on local authorities’ power to modify the application of these Regulations)—
a
in paragraph (1), after “dwelling is” insert “a second home or”; and
b
after paragraph (1), insert—
1A
If the dwelling is a second home, for the purposes of regulation 5(a) no modification may be made to impose an increase in council tax liability, and—
a
the discount percentage may not be greater than 50%;
b
the discount percentage may not be less than 10%;
c
the modification can impose no variation in council tax liability.
4
In schedule 1 (classes of unoccupied dwellings subject to 50% council tax discount), in paragraph 2(9)(a) for “another person” substitute “another company”.
(This note is not part of the Regulations)