The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012
These Regulations amend the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 as regards dwellings that are unoccupied. This is as a result of changes made by the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012, in particular those which allow for an increase in council tax liability where a dwelling is unoccupied for a period of time.