{
  "url": "https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/schedule-1/paragraph-1.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": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Purpose-built holiday homes",
  "text": "A dwelling—\n(a) which is used for holiday purposes; and\n(b) which either—\n(i) in accordance with any licence or planning permission regulating the use of the site, or for any other reason, is not allowed to be used for human habitation throughout the whole year; or\n(ii) by reason of its construction or the facilities which it does, or does not, provide, is unfit so to be used.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 1 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/schedule/1/paragraph/1",
    "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."
}