
1 

(1) These Regulations may be cited as the Housing (Scotland) Act 2025 (Commencement No. 2) Regulations 2025 and come into force on 12 January 2026.
(2) In these Regulations “the 2025 Act” means the Housing (Scotland) Act 2025.
2 
12 January 2026 is the day appointed for the coming into force of the following provisions of the 2025 Act—
(a) section 75 (variation of council tax for unoccupied dwellings),
(b) section 76 (review of council tax arrears: joint and several liability),
(c) section 78 (transfer of funds into housing revenue account).
SHONA ROBISON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
18th December 2025