FOI Request - Self Catering Exceptional Circumstances

Request 101003886119

Claim for Exceptional Circumstances

Under Scottish Statutory Instrument 2021 No. 489 Council Tax - The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021, Regulation 5B, a local authority may determine that a property may be classified as a self-catering holiday accommodation where the 70 day criteria has been not been achieved but there are Exceptional Circumstances which have prevented the 70 day criteria being met in the financial year.

I wish to be provided with the following information regarding claims and grants of Exceptional Circumstances under the above noted legislation

1.       The number of claims for Exceptional Circumstances submitted to the local authority in each Financial Year since the legislation was brought into force (1 April 2022)
2.       The number of claims for Exceptional Circumstances granted by the local authority in each Financial Year since the legislation was brought into force (1 April 2022)
3.       Where a claim for Exceptional Circumstances was granted by the local authority, the basic reasons justifying such an approval/grant