The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023

These Regulations amend the Council Tax (Variation of Unoccupied Dwellings) (Scotland) Regulations 2013 (“the 2013 Regulations”). They omit regulation 6(1A) of the 2013 Regulations and substitute new paragraphs (2) and (3) in regulation 6 and add a new paragraph 2A to schedule 2. One effect is to remove the restriction on local authorities imposing an increase in the amount of council tax payable in respect of second homes and instead to provide a power for local authorities to increase the amount of council tax payable on second homes by up to 100%. A consequential amendment is made to regulation 6(1) to reflect this change.