Local Government and Regeneration Committee

2nd Report, 2013 (Session 4)

Subordinate Legislation

Published by the on 25 January 2013

SP Paper 255 Web only Session 4 (2013)

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Local Government and Regeneration Committee

Remit and membership

Remit:

To consider and report on a) the financing and delivery of local government and local services, and b) planning, and c) matters relating to regeneration falling within the responsibility of the Cabinet Secretary for Infrastructure and Capital Investment.

Membership:

Stuart McMillan Anne McTaggart Margaret Mitchell John Pentland Kevin Stewart (Convener) John Wilson (Deputy Convener)

Committee Clerking Team:

Clerk to the Committee David Cullum

Senior Assistant Clerk Fiona Mullen

Assistant Clerk Seán Wixted

LGR/S4/13/R2

Local Government and Regeneration Committee

2nd Report, 2013 (Session 4)

Subordinate Legislation

The Committee reports to the Parliament as follows—

Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI 2013/draft)

1. The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI 2013/draft) was laid before the Parliament on 10 December 2012.

2. These Regulations replace the Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005 (‘the 2005 Regulations’). They are part of a package of three SSIs and will enable local authorities to charge a council tax increase for certain long-term unoccupied dwellings. While they replicate much of the effect of the 2005 Regulations, they give local authorities new flexibility to charge a council tax increase of up to 100% (i.e. double the rate of council tax otherwise payable) for certain dwellings which have been unoccupied for one year or more. (The 2005 regulations only allow local authorities to vary the level of discounts, with a minimum discount of 10% for empty and second homes.)

3. At its meeting on 23 January 2013, the Local Government and Regeneration Committee considered the instrument. The Committee took evidence on the instrument from the Minister for Housing and Welfare.

4. Margaret Burgess (Minister for Housing and Welfare), moved motion S4M- 5273—

That the Local Government and Regeneration Committee recommends that the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI 2013/draft) be approved.

5. The motion was agreed to, by division: For 4 (Stuart McMillan; Stewart Stevenson; Kevin Stewart and John Wilson), Against 3 (Anne McTaggart; Margaret Mitchell and John Pentland), Abstentions 0.

Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012 (SSI 2012/338)

SP Paper 255 1 Session 4 (2013) Local Government and Regeneration Committee, 2nd Report, 2013 (Session 4)

6. The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012 (SSI 2012/338) was laid before the Parliament on 10 December 2012.

7. 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.

8. At its meeting on 23 January 2013, the Local Government and Regeneration Committee considered the instrument. The Committee took evidence on the instrument from the Minister for Housing and Welfare.

9. Margaret Mitchell moved motion S4M-5393—

That the Local Government and Regeneration Committee recommends that the Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012 (SSI 2012/338) be annulled.

10. The motion was disagreed to, by division: For 1 (Margaret Mitchell), Against 6 (Stuart McMillan; Anne McTaggart; John Pentland; Stewart Stevenson; Kevin Stewart and John Wilson), Abstentions 0.

Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2012 (SSI 2012/339)

11. The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2012 (SSI 2012/339) was laid before the Parliament on 10 December 2012.

12. This Order amends the Council Tax (Exempt Dwellings) (Scotland) Order 1997 as regards dwellings that, under that Order, are classed as empty. Dwellings which are both unoccupied and unfurnished are exempt from council tax liability for a period of up to 6 months. The amendment made by article 2 provides that a second claim for the exemption will only be possible after a property has been occupied for a period of at least three months, in place of a requirement of occupation or furnishing for a period of at least six weeks. The Order also makes transitional provision to preserve the current position in relation to short term periods of occupation that begin during the six weeks before this Order has effect, but end during the six weeks after this Order has effect.

13. At its meeting on 23 January 2013, the Local Government and Regeneration Committee considered the instrument. The Committee took evidence on the instrument from the Minister for Housing and Welfare.

14. Margaret Mitchell moved motion S4M-5394—

That the Local Government and Regeneration Committee recommends that the Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2012 (SSI 2012/339) be annulled.

2 Local Government and Regeneration Committee, 2nd Report, 2013 (Session 4)

15. The motion was disagreed to, by division: For 1 (Margaret Mitchell), Against 6 (Stuart McMillan; Anne McTaggart; John Pentland; Stewart Stevenson; Kevin Stewart and John Wilson), Abstentions 0.

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