
1 
This Order may be cited as the Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2012 and comes into force on 1st April 2013.
2 
In paragraph 4(b) (empty dwellings) of Schedule 1 to the Council Tax (Exempt Dwellings) (Scotland) Order 1997—
(a) for “6 weeks” substitute “3 months”; and
(b) omit “or furnished”.
3 
The change made by article 2 does not have effect for the purposes of determining whether a dwelling is empty prior to 13th May 2013 where the dwelling concerned—
(a) is unoccupied and unfurnished during any day in the period of 6 weeks prior to 1st April 2013; and
(b) then becomes occupied or furnished for a continuous period of 6 weeks that ends prior to 13th May 2013.
M J BURGESS
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
6th December 2012