Regulation 4 Modification of the application of these RegulationsI1
Scotland
(1)
A local authority may, subject to regulations 5 and 6, modify the application of regulation 3 in respect of F1unoccupied dwellings in its area so that—
(a)
a discount of a percentage other than 50% applies;
(b)
no discount applies; or
(c)
instead of being subject to a discount, an increased amount of council tax is payable.
(2)
The power conferred by paragraph (1) may be exercised to make different modifications for different cases or different classes of case, including for different areas.
Annotations
Textual amendments
- F1
Words in reg. 4(1) substituted (1.4.2026) by The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 (S.S.I. 2026/169), regs. 1, 2(5)