The Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005
These Regulations repeal paragraph (a) (daily discount from council tax of twice the “appropriate percentage” for chargeable dwellings of which there is no resident) of section 79(2) of the Local Government Finance Act 1992 and make new provision in relation to council tax discounts for dwellings which have no resident.