187.Section 33(1) of the Local Government in Scotland Act 2003 (“the 2003 Act”) confers a regulation-making power on the Scottish Ministers to provide that the amount of council tax payable in respect of a chargeable dwelling and any day is to be subject to a variation if, on that day, there is no resident of the dwelling (and for the calculation of the amount of that variation). But section 33(1A) of the 2003 Act imposes a limit so that the power may not be used to increase the amount of council tax for unoccupied dwellings by more than the unvaried amount (i.e. the power could not be used to more than double the unvaried amount).
188.Section 75(2)(a) of the 2025 Act removes the limitation imposed by section 33(1A) so that regulations under section 33(1) of the 2003 Act may increase the amount of council tax for unoccupied dwellings, without any such limitation on the increase. As the power will continue to be subject to the affirmative procedure, regulations may not be made under this power unless a draft of the regulations has been laid before, and approved by, the Scottish Parliament.
189.If the Scottish Ministers make regulations that vary the amount of council tax for unoccupied dwellings, they may also confer powers on local authorities to modify the application of the regulations within their respective areas. Where such powers are conferred, local authorities may modify the default variation provided for in regulations made by the Scottish Ministers so that a different amount of variation (or no variation) applies in relation to some circumstances in which there is no resident of a chargeable dwelling but not in relation to others. But section 33(4)(a) of the 2003 Act imposes a limit so that the power may not be used to allow local authorities to increase the amount of council tax for unoccupied dwellings by more than the unvaried amount (i.e. the power could not allow them to more than double the unvaried amount).
190.Section 75(2)(b) of the 2025 Act removes the limitation imposed by section 33(4)(a) so that regulations under section 33(1) of the 2003 Act may allow local authorities to increase the amount of council tax for unoccupied dwellings by more than the unvaried amount, albeit the regulations may still specify limits in relation to the exercise of any such powers conferred on local authorities (see section 33(4)(b) of the 2003 Act).
191.Section 75(2)(c) of the 2025 Act inserts new subsection (4A) into section 33 of the 2003 Act. The new subsection provides that, where a power is conferred on a local authority to modify the application of regulations made under section 33(1) of the 2003 Act, the regulations may also provide that, in exercising the power, the local authority must have regard to guidance issued by the Scottish Ministers about the exercise of the power.
Crown Application Council tax Section 75 - Variation of council tax for unoccupied dwellings