{
  "url": "https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/schedule-2/paragraph-2A",
  "json_url": "https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/schedule-2/paragraph-2A.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/2/paragraph/2A",
  "kind": "paragraph",
  "number": "2A",
  "heading": "Property undergoing repairs or renovations",
  "text": "An unoccupied dwelling in respect of which the person who is liable to pay the council tax that is chargeable can produce evidence to establish that—\n(a) it is undergoing repairs or renovations that contribute to the improvement of the property; and\n(b) it was purchased by the person who is liable to pay the council tax in respect of it less than 6 months ago or such longer period as may be agreed by the local authority.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 para. 2A inserted (1.4.2024) by The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023 (S.S.I. 2023/389), regs. 1, 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2013/45/schedule/2/paragraph/2A",
    "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."
}