{
  "url": "https://openlegislation.uk/draft-council-tax-variation-for-unoccupied-dwellings-scotland-amendment-regulations-2016/regulation-3",
  "json_url": "https://openlegislation.uk/draft-council-tax-variation-for-unoccupied-dwellings-scotland-amendment-regulations-2016/regulation-3.json",
  "legislation": "sdsi/2016/9780111032763",
  "legislation_title": "The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-council-tax-variation-for-unoccupied-dwellings-scotland-amendment-regulations-2016",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013",
  "text": "In regulation 6 (limitations on local authorities’ power to modify the application of these Regulations)—\n(a) in paragraph (1), after “dwelling is” insert “a second home or”; and\n(b) after paragraph (1), insert—\n“(1A) If the dwelling is a second home, for the purposes of regulation 5(a) no modification may be made to impose an increase in council tax liability, and—\n(a) the discount percentage may not be greater than 50%;\n(b) the discount percentage may not be less than 10%;\n(c) the modification can impose no variation in council tax liability.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2016/9780111032763/regulation/3",
    "retrieved_at": "2026-10-30T15:34:13.451911+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."
}