Regulation 2 Amendment of the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013

The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013^f1 are amended in accordance with paragraphs (2) to (8).

For regulation 2 (interpretation) substitute—

“Interpretation

2.

(1)

In these Regulations—

• an “unoccupied dwelling” is a dwelling which is no one’s sole or main residence, but which is not a second home or a long-term empty home,

• a “second home” is a dwelling which is no one’s sole or main residence, but which is furnished and in respect of which, during any period of 12 months, the person who is liable to pay the council tax that is chargeable can produce evidence to establish that it is lived in other than as a sole or main residence for at least 25 days during that period,

• a “long-term empty home” is a dwelling which—

  1. (a)

     has been continuously unoccupied for a period exceeding 12 months, and

  2. (b)

     is not of a class of dwellings specified in schedule 2.

(2)

In determining for the purposes of these Regulations whether a dwelling has been continuously unoccupied for a specified period—

(a)

the dwelling is to be regarded as having been unoccupied during any period of occupation as a sole or main residence which was less than three months in duration,

(b)

the dwelling is to be regarded as having been occupied during any period in which it was a second home or a dwelling of a class referred in schedule 1,

(c)

where the dwelling has never been occupied, the length of time is to be determined by reference to the length of time since the dwelling was entered on the valuation list compiled and maintained under section 84 of the Local Government Finance Act 1992^f2.”.

For regulation 3 (discounts for unoccupied dwellings and second homes) substitute—

“Discounts for unoccupied dwellings

3.

The amount of council tax payable in respect of an unoccupied dwelling for any day is subject to a discount of 50% of the amount otherwise payable.”.

After regulation 3 insert—

“Premium on second homes and long-term empty homes

3A.

The amount of council tax payable in respect of a second home or a long-term empty home for any day is subject to an increase of 100% of the amount otherwise payable.”.

In regulation 4 (modification of the application of these Regulations), in paragraph (1), for “unoccupied dwellings and second homes” substitute “unoccupied dwellings”.

After regulation 4 insert—

“4A.

(1)

A local authority may modify the application of regulation 3A in its area so that—

(a)

an increase of a percentage other than 100% applies,

(b)

no increase applies, or

(c)

instead of being subject to an increase, a discounted amount of council tax is payable.

(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.”.

For regulation 6 (limitations on local authorities’ powers to modify the application of these Regulations) substitute—

“6.

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%.”.

In schedule 2 (classes of unoccupied dwellings subject to restrictions on the power of a local authority to vary council tax), omit paragraph 3.