Local Government (Scotland) Act 2003 regulations to increase Council Tax on second homes: FOI Review
Original request 202500479898 QUESTION 1: What is the provision and specific wording of section 33(1) and (2) of the Local Government (Scotland) Act 2003 which authorises the making of Regulations to impose an increase in Council Tax liability for "second homes"? QUESTION 2: Do local authorities have a discretionary ...
- Published
- 2025-12-09
- Reference
- FOI/202500484805 Review of 202500479898
- Directorate
- Local Government and Housing Directorate
- Topic
- Housing, Money and tax, Public sector