{
  "url": "https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/regulation-4A",
  "json_url": "https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/regulation-4A.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/4A",
  "kind": "regulation",
  "number": "4A",
  "heading": null,
  "text": "(1) A local authority may modify the application of regulation 3A in its area so that—\n(a) an increase of a percentage other than 100% applies,\n(b) no increase applies, or\n(c) instead of being subject to an increase, a discounted 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 cases, including for different areas.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 4A inserted (1.4.2026) by The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 (S.S.I. 2026/169), regs. 1, 2(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2013/45/regulation/4A",
    "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."
}