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The Scottish Government have set out the second phase of inflation linked increases.

Land opportunities available to developers, investors and communities

A placemaking approach to planning and consenting to development

Where a property was previously occupied by a registered charity in furtherance of the charity's objectives, it may be eligible for council tax exemption

An unoccupied manse which is no one's sole or main residence, may qualify for exemption.

Where an agricultural property becomes vacant, it may be exempt from charge.