{
  "url": "https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/regulation-4",
  "json_url": "https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Modification of the application of these Regulations",
  "text": "(1) A local authority may, subject to regulations 5 and 6, modify the application of regulation 3 in respect of unoccupied dwellings in its area so that—\n(a) a discount of a percentage other than 50% applies;\n(b) no discount applies; or\n(c) instead of being subject to a discount, an increased amount of council tax is payable.\n(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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 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/4",
    "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."
}