#2026/169The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026
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This statutory instrument amends the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013. It updates the powers and rules allowing Scottish local authorities to apply different council tax rates or discounts to properties that remain empty for long periods. The changes are made under section 33 of the Local Government in Scotland Act 2003 as amended by later housing legislation. The instrument was made on 24 March 2026, comes into force on 1 April 2026, and follows required consultation and parliamentary approval procedures.
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Key Changes
- Amends the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013
- Updates rules for varying council tax on long-term empty properties
- Comes into force on 1 April 2026
+ 3 more changes with Pro
Obligations
What this law requires
Scottish local authorities must implement the amended council tax variation rules for unoccupied dwellings as set out in the amended 2013 Regulations, effective from 1 April 2026
Scottish Ministers must consult associations of local authorities and other persons they deem fit before making regulations under section 33 of the Local Government in Scotland Act 2003
Scottish Ministers must lay a draft instrument before the Scottish Parliament and obtain approval by resolution before implementing regulations under section 33(6) of the Local Government in Scotland Act 2003