Scottish Ministers have appointed 12 January 2026 for the next tranche of Housing (Scotland) Act 2025 provisions to begin, covering council tax on unoccupied dwellings, a review of joint and several liability for arrears, and transfers into housing revenue accounts. This is the second commencement step following November’s initial order.
Section 75 alters the legal framework for council tax on unoccupied dwellings. It repeals the statutory cap that limited how far regulations could increase the amount payable and allows future regulations to require councils to have regard to ministerial guidance when exercising any local variation power.
Under the current Local Government in Scotland Act 2003 framework, section 33 permits regulations to vary council tax where a dwelling is unoccupied, but subsection 33(1A) and the related constraint in 33(4)(a) limited increases to the “basic amount” otherwise payable. The repeal of those constraints removes the default ceiling in primary legislation.
Importantly, the change on 12 January does not itself set new premium levels. Existing instruments-the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013, as amended in 2023-continue to apply until Ministers lay replacement regulations. Councils should therefore maintain current premiums unless and until new regulations are made.
Section 76 requires the Scottish Ministers to review the impact of joint and several liability for council tax arrears on people who have experienced, or are experiencing, domestic abuse, then lay and publish a report including any intended action. The section adopts the definition of “domestic abuse” from the Domestic Abuse (Protection) (Scotland) Act 2021.
Royal Assent for the Housing (Scotland) Act 2025 was on 6 November 2025, which sets a statutory deadline of 6 November 2026 to complete and publish the review on joint and several liability. Departments, councils and third‑sector partners will want to coordinate evidence gathering early in 2026 to meet that timetable.
Section 78 simplifies local authority housing finance by removing the need for ministerial consent to transfer amounts into the Housing Revenue Account (HRA). It also amends schedule 15 to the Housing (Scotland) Act 1987 so that transfers “including” specified sums are credited to the HRA, replacing the previous wording.
Finance leads should note that section 203 of the 1987 Act still requires an HRA to be kept and operated in line with schedule 15. The change is targeted at the consent step, reducing administrative delay in moving resources into the ring‑fenced account for council housing.
Contextually, this is the second activation of the 2025 Act: the first commencement regulations brought forward damp and mould guidance powers and provisions enabling rent‑control exemption regulations in December 2025 and January 2026. The new January start date extends implementation into council tax and housing finance.