
2025 No. 408 (C. 34)
Housing
The Housing (Scotland) Act 2025 (Commencement No. 2) Regulations 2025
Made 18th December 2025
Laid before the Scottish Parliament 22nd December 2025
Coming into force 12th January 2026
The Scottish Ministers make the following Regulations in exercise of the power conferred by section 86(2) of the Housing (Scotland) Act 2025 and all other powers enabling them to do so.
Citation, commencement and interpretation
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.
Appointed day – council tax
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