Regulation 3 Discounts for unoccupied dwellingsF1I1
Scotland
The amount of council tax payable in respect of an unoccupied dwelling for any day is subject to a discount of 50% of the amount otherwise payable.
Annotations
Textual amendments
- F1
Reg. 3 substituted (1.4.2026) by The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 (S.S.I. 2026/169), regs. 1, 2(3)