193.This section provides that the Scottish Ministers must carry out a review of the process for determining whether particular properties (or parts of them) fall within the class of self-catering holiday accommodation that is excluded from the definition of dwelling in section 72(2) of the Local Government Finance Act 1992 (dwellings chargeable to council tax). The review must be completed within two years of Royal Assent. On completing the review, the Scottish Ministers must lay a report on the review before the Scottish Parliament and publish it. The report must include a statement of the action, if any, the Scottish Ministers intend to take as a result of the review.
Crown Application Council tax Section 77 – Review of classification of properties