Thu 26 Feb 2026

Legislation – Local Authority Litigation Quarterly Review February 2026

Housing (Scotland) Act 2025

The Bill became an Act (Housing (Scotland) Act 2025) on 6 November 2025. Among other things, the legislation gives statutory guidance for local authorities on designating rent control areas. It also imposes duties on local authorities in relation to homelessness prevention.

Non-domestic rates on empty properties

The Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill 2025 was passed on 27 November 2025 and became an Act (Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Act 2026) on 7 January 2026. It seeks to amend the Non-Domestic Rates (Scotland) Act 2020 to correct an error regarding the liability of owners of unoccupied properties to pay non-domestic rates. The legislation will make changes so that non-domestic rates are paid on unoccupied properties, including shops, offices, warehouses and factories, and the changes will be retrospective for all levies since 1 April 2023.

Schools (Consultation) (Scotland) Act 2010

The Scottish Government published updated statutory guidance (Schools (Consultation) (Scotland) Act 2010 - Statutory Guidance) in December 2025. This is for local authorities to consult on changes to schools (including nurseries), such as closing, relocating or opening a new school.

Visitor Levy (Amendment) (Scotland) Bill

The Bill (Visitor Levy (Amendment) (Scotland) Bill) was introduced on 6 January 2026. It amends the Visitor Levy (Scotland) Act 2024. The 2024 Act gives local authorities the discretionary power to impose a levy on persons staying overnight in certain types of accommodation. The Bill allows local authorities to charge the levy as a fixed amount and makes other changes to the operation of the levy. It is at Stage 1.

Contract (Formation and Remedies) (Scotland) Bill

The Bill introduces rules on how a contract is agreed and what happens when the terms of the contract are not met. The Bill was introduced on 2 October 2025 and the Bill as amended at Stage 2 was published on 3 February 2026. The Bill is now at Stage 3.

Licensed hospitality valuation methodology: Gill review – call for evidence

The Gill Review is seeking relevant information relating to the valuation methodology for licensed hospitality properties. This is part of the Independent Gill Review set up by the Scottish Government. The call for evidence closes on 16 March 2026.

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