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Scottish Statutory Instruments

2023 No. 36

Council Tax

The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2023

Made

8th February 2023

Laid before the Scottish Parliament

10th February 2023

Coming into force

1st April 2023

The Scottish Ministers make the following Order in exercise of the powers conferred by section 72(6) and (7) of the Local Government Finance Act 1992(1) and all other powers enabling them to do so.

(1)

1992 c. 14. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).