{
  "url": "https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/regulation-2",
  "json_url": "https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/regulation-2.json",
  "legislation": "ssi/2013/45",
  "legislation_title": "The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\nan “unoccupied dwelling” is a dwelling which is no one’s sole or main residence, but which is not a second home or a long-term empty home,\na “second home” is a dwelling which is no one’s sole or main residence, but which is furnished and in respect of which, during any period of 12 months, the person who is liable to pay the council tax that is chargeable can produce evidence to establish that it is lived in other than as a sole or main residence for at least 25 days during that period,\na “long-term empty home” is a dwelling which—\n(a)has been continuously unoccupied for a period exceeding 12 months, and\n(b)is not of a class of dwellings specified in schedule 2.\n(2) In determining for the purposes of these Regulations whether a dwelling has been continuously unoccupied for a specified period—\n(a) the dwelling is to be regarded as having been unoccupied during any period of occupation as a sole or main residence which was less than three months in duration,\n(b) the dwelling is to be regarded as having been occupied during any period in which it was a second home or a dwelling of a class referred in schedule 1,\n(c) where the dwelling has never been occupied, the length of time is to be determined by reference to the length of time since the dwelling was entered on the valuation list compiled and maintained under section 84 of the Local Government Finance Act 1992.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 2 substituted (1.4.2026) by The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 (S.S.I. 2026/169), regs. 1, 2(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.4.2013, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2013/45/regulation/2",
    "retrieved_at": "2026-10-28T21:41:02.868549+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}