Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012
| Year | 2012 |
Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012
2012 asp 11
The Bill for this Act of the Scottish Parliament was passed by the Parliament on 31st October 2012 and received Royal Assent on 5th December 2012
An Act of the Scottish Parliament to amend the law regarding non-domestic rates and council tax in respect of unoccupied properties; and to repeal certain provisions that allow grants to be made to local authorities to meet housing needs in their areas.
Unoccupied properties
1 Rating of unoccupied lands and heritages
(1) The Local Government (Scotland) Act 1966 (c.51) is amended in accordance with this section.
(2) In section 24(3) (unoccupied lands and heritages)-
(a) for "this section" substitute "subsection (2)",
(b) for "one half" substitute "50%",
(c) after "occupied", in the first place it appears, insert "or a rate equal to such other percentage, not exceeding 90%, of that amount as the Scottish Ministers may prescribe by regulations in relation to that class".
(3) In section 24A(4) (lands and heritages partly unoccupied for a short time), for paragraph (b) substitute-
"(b) either-
(i) 50% of the value apportioned to the unoccupied part of the lands and heritages; or
(ii) where the Scottish Ministers prescribe by regulations a different percentage, not exceeding 90%, in relation to the class into which the lands and heritages fall, that percentage of the value apportioned to the unoccupied part of the lands and heritages.".
(4) In section 24B (certain lands and heritages to be treated as unoccupied), after subsection (2) insert-
"(3) The Scottish Ministers may provide by regulations that lands and heritages falling within a class prescribed by the regulations are to continue to be treated as unoccupied, for the purposes of section 24 (apart from subsection (4) of that section), for such period after becoming occupied as the regulations specify.
(4) Regulations under subsection (3) are subject to the negative procedure.".
2 Council tax: variation for unoccupied dwellings
(1) Section 33 of the Local Government in Scotland Act 2003 (asp 1) (council tax: discount for unoccupied dwellings) is amended in accordance with this section.
(2) In subsection (1)-
(a) paragraph (a) and the word "and" immediately following it are repealed,
(b) in paragraph (b)-
(i) the words "(whether by amendment of that section or otherwise)" are repealed,
(ii) for "discount", in both places where it appears, substitute "variation".
(3) After subsection (1) insert-
"(1A) A variation provided under subsection (1) may not increase the amount of council tax payable in respect of a chargeable dwelling and a day by more than the amount calculated in respect of the dwelling and the day in accordance with section 78 of the Local Government Finance Act 1992 (basic amounts payable).".
(4) In subsection (2)(b)-
(a) sub-paragraph (i) is repealed,
(b) in sub-paragraph (ii), for "they make provision" substitute "a different amount of variation, or no variation, applies".
(5) After subsection (2) insert--
"(2A) Regulations under subsection (1) may not provide (or allow provision to be made by local authorities) for unoccupied dwellings owned by a local authority or a registered social landlord to be treated more favourably than other unoccupied dwellings solely on the ground...
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