Council Tax Citation and commencement 1 These Regulations may be cited as the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2025 and come into force on 4 November 2025. Amendment of the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992 2 1 The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992 are amended in accordance with paragraphs (2) and (3). 2 In regulation 5A (self-catering holiday accommodation: provision of evidence), after paragraph (5) insert— 6 This regulation does not apply to requests for evidence or the submission of evidence, on or after 4 November 2025, of letting or intention to let in relation to the financial year 2023-2024. . 3 After regulation 5A (self-catering holiday accommodation: provision of evidence), insert— Self-catering holiday accommodation: provision of evidence in relation to the financial year 2023-2024 5AA 1 This regulation applies only in relation to the provision of evidence regarding the financial year 2023-2024. 2 Evidence of letting or intention to let in accordance with paragraph 2(b) of schedule 2 may be sent to the assessor in whose area the lands and heritages are situated, before 6 December 2025. 3 Paragraph (2) applies regardless of whether or not evidence has previously been requested or submitted in accordance with regulation 5A. 4 Where evidence is sent to the assessor in accordance with paragraph (2), the assessor must consider whether that evidence, together with any evidence supplied under regulation 5A before 4 November 2025, confirms that either or both of the requirements in heads (i) and (ii) of paragraph 2(b) of schedule 2 are met. 5 Where no evidence is sent to the assessor in accordance with paragraph (2), the assessor must, at the request of the relevant person, re-consider any evidence held that was previously supplied under regulation 5A, or consider such evidence for the first time, where it was previously sent after the expiry of the time period provided for in regulation 5A(3). 6 Any request under paragraph (5) must be sent to the assessor before 6 December 2025. 7 Where the assessor is of the view that evidence considered in accordance with paragraph (4) or (5) is insufficient to confirm that either or both of the requirements in heads (i) and (ii) of paragraph 2(b) of schedule 2 are met, the assessor may request that further evidence be submitted. 8 A request for evidence made by the assessor under paragraph (7) must set out the time period for submission of evidence described in paragraph (9). 9 Evidence supplied in response to a request under paragraph (7) must be sent to the assessor on or before the last day of the period of 14 days beginning with the day on which the request is sent. 10 It is for the assessor to decide whether all of the evidence supplied in relation to any lands and heritages and considered in accordance with this regulation confirms that either or both of the requirements in heads (i) and (ii) of paragraph 2(b) of schedule 2 are met. 11 The assessor must treat the lands and heritages as not falling within the class of self-catering holiday accommodation in paragraph 2 of schedule 2 where— a evidence has been submitted under paragraph (2), but has not been submitted timeously, b evidence considered in response to a request under paragraph (5) is reasonably considered to be insufficient to confirm that either or both of the requirements in paragraph 2(b) of schedule 2 are met, and the assessor decides not to request further evidence, c evidence has been timeously submitted under paragraph (2) but the assessor— i reasonably takes the view that all of the evidence supplied in relation to the lands and heritages is insufficient to confirm that either or both of the requirements in paragraph 2(b) of schedule 2 are met, and ii decides not to request further evidence, d evidence has been requested under paragraph (7) but has not been timeously submitted in accordance with paragraph (9), or e further evidence has been timeously submitted in accordance with paragraph (9) but the assessor reasonably takes the view that all of the evidence supplied in relation to the lands and heritages is insufficient to confirm that either or both of the requirements in paragraph 2(b) of schedule 2 are met. . IVAN MCKEE Authorised to sign by the Scottish Ministers St Andrew’s House, Edinburgh 9th September 2025