Housing (Scotland) Act 2025: changes start 12 Jan 2026

Scotland has set 12 January 2026 as the start date for three Housing (Scotland) Act 2025 measures. The Scottish Statutory Instrument 2025/408 on legislation.gov.uk confirms the switch‑on for empty‑home council tax powers, a review of arrears and domestic abuse, and simpler transfers into councils’ housing revenue accounts. It is signed by Shona Robison at St Andrew’s House, Edinburgh.

Think of commencement regulations as the on‑switch for parts of a law. These regulations were made on 18 December 2025, laid before the Scottish Parliament on 22 December 2025, and they bring sections 75, 76 and 78 into force from 12 January 2026. Dates matter because councils and residents plan around them.

First, unoccupied dwellings. Section 75 removes the legal cap that limited how far Scottish Ministers could, by regulations, increase council tax on empty homes. Where Ministers allow councils to vary the bill, there is now no default cap unless Ministers set one through fresh regulations, and councils must have regard to any Ministerial guidance when using the power. This is achieved by repealing sections 33(1A) and 33(4)(a) of the Local Government in Scotland Act 2003 and inserting a new subsection 33(4A).

What this could mean in practice: if a property in your area is left unoccupied, your council may be empowered to set a higher charge than before, subject to any limit Ministers later prescribe. Most councils set council tax for the new financial year each spring, so look for local decisions during budget meetings for 2026–27. Always check your council’s policy, as definitions and exemptions can vary.

Second, arrears and domestic abuse. Section 76 requires Ministers to review how joint and several liability for council tax debts affects people who have experienced, or are experiencing, domestic abuse. The review must be carried out within one year of the Act receiving Royal Assent in 2025, so the deadline falls in 2026; the exact date depends on the Royal Assent date recorded in the Act.

A quick explainer on joint and several liability. When two adults are liable for council tax at a property, the council can pursue either one for the full bill if payments are missed. That can leave survivors being chased for arrears linked to an abusive partner. Section 76 creates a duty to carry out and evidence the review, giving ministers a formal base for any future changes.

Third, transfers into the Housing Revenue Account. Section 78 removes the requirement for Ministerial consent before a council transfers money into the ring‑fenced housing revenue account under section 203 and schedule 15 of the Housing (Scotland) Act 1987. The aim is simpler, faster internal movements of funds towards council housing and repairs; it does not, by itself, increase budgets.

For tenants and practitioners, this change should reduce administrative delay when a council wants to top up the housing revenue account, for example to accelerate planned works or support new‑build programmes. Financial controls and audit rules continue to apply locally, and elected members will decide on any transfers through the usual committee process.

Short scenarios help make this clearer. If you own a long‑empty flat, expect your council to consult on any premium and to reference guidance from Ministers before setting rates. If you are a survivor dealing with historic council tax debt from a former partner, the required review is designed to assess that impact; in the meantime, contact your council revenues team or seek free advice from Citizens Advice Scotland. If you work in a council finance team, you no longer need Ministerial consent to move money into the housing revenue account, but you should keep a clear audit trail and secure committee approval.

A mini glossary for classrooms. An unoccupied dwelling is a home that is not being lived in; details and exemptions are set in regulations and council policy. Joint and several liability means each liable person can be pursued for the full amount of a debt. The housing revenue account is the ring‑fenced pot for council housing income and spending. Laid before the Scottish Parliament means formally presented to it. Commencement regulations are the legal switch that brings parts of an Act into force.