Regulation 6 I1F1
For the purposes of regulation 5(a), no modification may be made to impose an increase in council tax liability, and—
(a)
the discount percentage may not be greater than 50%,
(b)
the discount percentage may not be less than 10%.
Annotations
Textual amendments
- F1
Reg. 6 substituted (1.4.2026) by The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 (S.S.I. 2026/169), regs. 1, 2(7)