# The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013, Regulation 3: Discounts for unoccupied dwellings and second homes


The amount of council tax payable in respect of a chargeable dwelling and any day is subject to a discount of 50% of that amount if on that day there is no resident of the dwelling.

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Source: https://www.legislation.gov.uk/sdsi/2013/9780111018750/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.