Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012
| Jurisdiction | Scotland |
(1) The Local Government (Scotland) Act 1966 (c.51) is amended in accordance with this section.for “this section” substitute “ subsection (2) ” ,for “one half” substitute “ 50% ” ,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—“ variation ” .(3) After subsection (1) insert—“ a different amount of variation, or no variation, applies ” .(5) After subsection (2) insert––“ variation ” .(1) The Local Government Finance Act 1992 (c.14) is amended in accordance with this section.(2) In section 71(2) (d) (liability to be determined on a daily basis) , for “discount”, in both places where it appears, substitute “ variation ” .in sub-paragraphs (2) and (3) , for “discount”, in each place where it appears, substitute “ variation ” ,after sub-paragraph (5) insert—
- (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.
- “(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.
- “(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) .
- “(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 of that ownership.
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- (a) 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,
- (b) contravene any limits that may be specified in the regulations.
- “(5A) The regulations may include provision that where—
- (a) in accordance with any provision included under sub-paragraph (4) the authority informs the person concerned of its assumption; and
- (b) at any time before the end of the financial year following the financial year concerned, the person has reason to believe—
- (i) that the authority's assumption is based on a misapprehension about the period during which there will be, or was, no resident of the dwelling; and
- (ii) ...
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