The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013

Contents

1Citation and commencement#

These Regulations may be cited as the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 and come into force on 1stApril 2013.

2Interpretation#

(1)In these Regulations—• an “unoccupied dwelling” is a dwelling which is no one’s sole or main residence, but which is not a second home or a long-term empty home,• a “second home” is a dwelling which is no one’s sole or main residence, but which is furnished and in respect of which, during any period of 12 months, the person who is liable to pay the council tax that is chargeable can produce evidence to establish that it is lived in other than as a sole or main residence for at least 25 days during that period,• a “long-term empty home” is a dwelling which—(a) has been continuously unoccupied for a period exceeding 12 months, and(b) is not of a class of dwellings specified in schedule 2.

(2)In determining for the purposes of these Regulations whether a dwelling has been continuously unoccupied for a specified period—

(a)the dwelling is to be regarded as having been unoccupied during any period of occupation as a sole or main residence which was less than three months in duration,

(b)the dwelling is to be regarded as having been occupied during any period in which it was a second home or a dwelling of a class referred in schedule 1,

(c)where the dwelling has never been occupied, the length of time is to be determined by reference to the length of time since the dwelling was entered on the valuation list compiled and maintained under section 84 of the Local Government Finance Act 1992.

3Discounts for unoccupied dwellings#

The amount of council tax payable in respect of an unoccupied dwelling for any day is subject to a discount of 50% of the amount otherwise payable.

3APremium on second homes and long-term empty homes#

The amount of council tax payable in respect of a second home or a long-term empty home for any day is subject to an increase of 100% of the amount otherwise payable.

4Modification of the application of these Regulations#

(1)A local authority may, subject to regulations 5 and 6, modify the application of regulation 3 in respect of unoccupied dwellings in its area so that—

(a)a discount of a percentage other than 50% applies;

(b)no discount applies; or

(c)instead of being subject to a discount, an increased amount of council tax is payable.

(2)The power conferred by paragraph (1) may be exercised to make different modifications for different cases or different classes of case, including for different areas.

4A #

(1)A local authority may modify the application of regulation 3A in its area so that—

(a)an increase of a percentage other than 100% applies,

(b)no increase applies, or

(c)instead of being subject to an increase, a discounted amount of council tax is payable.

(2)The power conferred by paragraph (1) may be exercised to make different modifications for different cases or different classes of cases, including for different areas.

5Limitations on local authorities’ power to modify the application of these Regulations#

The power conferred by regulation 4 does not permit a local authority to modify the discount provided for by regulation 3—

(a)beyond the percentages specified in regulation 6;

(b)for the classes of dwellings specified in Schedule 1;

(c)for a dwelling which is undergoing or requires major repair work to render it habitable, or which is undergoing structural alteration, during the period of 6 months beginning with the day on which that dwelling was purchased by the person who is liable to pay council tax in respect of that dwelling; or

(d)in a manner that treats unoccupied dwellings owned by a social landlord (within the meaning of section 165 of the Housing (Scotland) Act 2010) more favourably than other unoccupied dwellings solely on the ground of that ownership.

6 #

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%.

7Revocations#

The Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005 are revoked.

8Revocations#

Articles 51 and 52 of the Civil Partnership Act 2004 (Modification of Subordinate Legislation) Order 2005 are revoked.

Schedule 1 · Classes of unoccupied dwellings subject to 50% council tax discount

(1)A dwelling—

(a)which is used for holiday purposes; and

(b)which either—

(i)in accordance with any licence or planning permission regulating the use of the site, or for any other reason, is not allowed to be used for human habitation throughout the whole year; or

(ii)by reason of its construction or the facilities which it does, or does not, provide, is unfit so to be used.

(2)

(1)A dwelling which is owned or tenanted by a person whose sole or main residence is a different dwelling which for that person is job related.

(2)A dwelling which is job related for a person whose sole or main residence is a different dwelling which is owned or tenanted by that person.

(3)For the purposes of sub-paragraphs (1) and (2), a dwelling is job related if it falls within the description set out in sub-paragraphs (4), (6) or (7).

(4)Subject to sub-paragraph (5), a dwelling is job related for a person if it is provided for that person by reason of that person’s employment, or for that person’s spouse or civil partner by reason of the spouse’s or civil partner’s employment, in any of the following cases—

(a)where it is necessary for the proper performance of the duties of the employment that the employee should reside in that dwelling;

(b)where the dwelling is provided for the better performance of the duties of the employment, and it is one of the kinds of employment in the case of which it is customary for employers to provide dwellings to employees; or

(c)where, there being a special threat to the employee’s security, special security arrangements are in force and the employee resides in the dwelling as part of those arrangements.

(5)If the dwelling is provided by a company and the employee is a director of that or an associated company, sub-paragraph (4)(a) or (b) do not apply unless either—

(a)the employment is as a full time working director;

(b)the company is non profit making, that is to say, it does not carry on a trade nor do its functions consist wholly or mainly in the holding of investments or other property; or

(c)the company is established for charitable purposes only.

(6)A dwelling is job related for a person if that person or that person’s spouse or civil partner is a minister of religion and the dwelling is inhabited by that person as a residence from which that person performs the duties of that person’s office.

(7)A dwelling is job related for a person if that person or that person’s spouse or civil partner is required, under a contract to which this sub-paragraph applies, to live in that dwelling, unless the dwelling concerned is in whole or in part provided by any other person or persons together with whom the person or spouse or civil partner carries on a trade or business in partnership.

(8)A contract to which sub-paragraph (7) applies is a contract entered into at arm’s length and requiring the person concerned or that person’s spouse or civil partner (as the case may be) to carry on a particular trade, profession or vocation in a property provided by another person and to live in a dwelling provided by that other person.

(9)For the purposes of sub-paragraphs (4) to (8)—

(a)a company is an associated company of another company if one of them has control of the other or both are under the control of the same person;

(b)“director”, “full time working director” and “control”, in relation to a body corporate have the same meanings as they have in sections 67 and 69 of the Income Tax (Earnings and Pensions) Act 2003 in relation to the benefits code;

(c)“provided” means provided under a tenancy or otherwise; and

(d)references to a person’s spouse include references to another person living together with that person as husband and wife and references to a person’s civil partner include references to another person living together with that person as civil partners.

Schedule 2 · Classes of unoccupied dwellings subject to restrictions on the power of a local authority to vary council tax

(1)An unoccupied dwelling that has been continuously unoccupied for less than two years and in respect of which the person who is liable to pay the council tax that is chargeable can produce evidence to establish that—

(a)it is being actively marketed for sale on terms and conditions, including proposed price, which are appropriate for sale of the property; and

(b)an offer to purchase at that price would be accepted by the owner.

(2)An unoccupied dwelling that has been continuously unoccupied for less than two years and in respect of which the person who is liable to pay the council tax that is chargeable can produce evidence to establish that—

(a)it is being actively marketed for let on terms and conditions, including proposed rent, which are appropriate for let of the property; and

(b)an offer to pay such a rent would be likely to lead to creation of a tenancy.

(2A)An unoccupied dwelling in respect of which the person who is liable to pay the council tax that is chargeable can produce evidence to establish that—

(a)it is undergoing repairs or renovations that contribute to the improvement of the property; and

(b)it was purchased by the person who is liable to pay the council tax in respect of it less than 6 months ago or such longer period as may be agreed by the local authority.

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contains public sector information licensed under the Open Government Licence v3.0.