Local Government in Scotland Act 2003
2003 asp 1
The Act – Section by Section
Part 5 – Rating and council tax
Section 33 - Council tax: discount for unoccupied dwellings
90.This section provides the Scottish Ministers with regulation making powers in relation to the setting of the council tax on second and long-term empty homes. The powers will enable the regulations, which must be approved in draft by a resolution of the Scottish Parliament, to cover a wide number of outcomes.
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