Section 75 Variation of council tax for unoccupied dwellingsI1I2
Scotland
(1)
The Local Government in Scotland Act 2003 is modified as follows.
(2)
In section 33—
(a)
subsection (1A) is repealed,
(b)
in subsection (4), paragraph (a) is repealed,
(c)
after subsection (4) insert—
“(4A)If regulations under subsection (1) confer on local authorities a power under subsection (2)(b)(ii), the regulations may provide that, in exercising the power, a local authority must have regard to any guidance issued by the Scottish Ministers about the exercise of the power.”.
Annotations
Commencement
- I1
S. 75 not in force at Royal Assent, see s. 86(2)
- I2
S. 75 in force at 12.1.2026 by S.S.I. 2025/408, reg. 2(a)