
1 
These Regulations may be cited as the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2016 and come into force on 1st April 2017.
2 
The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 are amended as follows.
3 
In regulation 6 (limitations on local authorities’ power to modify the application of these Regulations)—
(a) in paragraph (1), after “dwelling is” insert “a second home or”; and
(b) after paragraph (1), insert—“
(1A) If the dwelling is a second home, 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%;
(c) the modification can impose no variation in council tax liability.”.
4 
In schedule 1 (classes of unoccupied dwellings subject to 50% council tax discount), in paragraph 2(9)(a) for “another person” substitute “another company”.
DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
8th November 2016