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Vacant Accommodation

Volume 170: debated on Friday 20 April 1990

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To ask the Secretary of State for Scotland if he will list those local authorities known to him which have allowed in 1989–90 an extension of beyond three months to the period when a poll tax is not payable in respect of empty and unfurnished accommodation.

I understand that in 1989–90, all levying authorities made use of the powers given to them under section 10(8) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 to determine different periods from the statutory minimum of three months during which the standard community charge is not payable in respect of unoccupied and unfurnished premises. Some authorities determined a longer period in respect of all unoccupied and unfurnished premises in their area, while others restricted the use of their discretionary power to certain classes of premises.