The Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005

Explanatory Note

(This note is not part of the Regulations)

These Regulations repeal paragraph (a) (daily discount from council tax of twice the “appropriate percentage” for chargeable dwellings of which there is no resident) of section 79(2) of the Local Government Finance Act 1992 and make new provision in relation to council tax discounts for dwellings which have no resident.

Regulation 3 provides that there shall be a discount of 50% of the amount of council tax payable in respect of a chargeable dwelling where there is no resident of the dwelling.

Regulation 4 gives local authorities the power to modify the application of these Regulations within their areas in relation to certain classes of dwelling (i.e. empty dwellings and dwellings that are second homes) and in relation to different parts of their areas.

Regulation 5 places certain limitations on the power to modify provided for at Regulation 4.

Regulation 5(1)(a) provides that local authorities cannot modify the application of these Regulations to set the amount of the discount as provided for in regulation 3 at an amount outwith the specified maximum and minimum amounts. Regulation 5(2) specifies the maximum amount to be 50% and the minimum amount to be 10%.

Regulation 5(1)(b) prevents local authorities from modifying the discount provided for in regulation 3 for the classes of dwelling specified in regulation 5(3). Regulation 5(3) refers to classes of dwelling specified in the Schedule. These classes of dwelling are purpose built holiday homes, job related dwellings, dwellings under repair and empty dwellings.

Regulation 5(1)(c) prevents local authorities from modifying so as to make provision, applying to the whole local authority area, for discounts at different amounts in respect of dwellings falling within one of the classes referred to in regulation 4(a).

Regulations 5(1)(d) and (e) prevent local authorities from modifying regulations 4 and 5 and from modifying the classes of dwellings specified in the Schedule respectively.