The Housing (Scotland) Act 2025 (Commencement No. 2) Regulations 2025

Explanatory note

Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.

These Regulations bring into force certain provisions of the Housing (Scotland) Act 2025 (“ the 2025 Act ”).

Regulation 2(a) brings section 75 (variation of council tax for unoccupied dwellings) of the 2025 Act into force on 12 January 2026. Section 75 provides for the repeal of sections 33(1A) and 33(4)(a) of the Local Government in Scotland Act 2003 (“ the 2003 Act ”). The effect of these repeals is to remove the limit on the amount by which the Scottish Ministers may, by regulations, increase council tax on unoccupied dwellings. Further, where Ministers have, by regulations, conferred powers on local authorities to vary the amount of council tax payable on unoccupied dwellings in their area, there is now no default limit on the amount by which it may be increased, unless Ministers choose to prescribe a limit by regulations under section 33(4)(b). Section 75 also inserts a new subsection (4A) into section 33 of the 2003 Act. The effect is that regulations which empower local authorities to vary the amount of council tax payable on unoccupied dwellings may also confer on local authorities a duty to have regard to any guidance issued by Scottish Ministers in connection with the exercise of the power.

Regulation 2(b) brings section 76 (review of council tax arrears: joint and several liability) of the 2025 Act into force on 12 January 2026. This places a duty on Ministers to carry out a review of the impact of joint and several liability for council tax arrears on those who have experienced, or are experiencing, domestic abuse. The review must be carried out within one year of the Bill receiving Royal Assent.

Regulation 2(c) brings section 78 (transfer of funds into housing revenue account) of the 2025 Act into force on 12 January 2026. This removes the requirement for local authorities to gain Ministerial consent before transferring amounts to the housing revenue account which they are required to keep in terms of section 203 of the Housing (Scotland) Act 1987 (c. 26) , read with schedule 15 of that Act.