Local authorities in Scotland could soon be able to charge up to double the full rate of council tax on empty and second homes, the Scottish government has announced.
The new proposal, which is included in a joint consultation with the Convention of Scottish Local Authorities (COSLA), is aimed at giving councils more powers to discourage property owners from leaving homes empty for long periods.
Latest figures show that in January 2023 there were 42,865 long-term empty homes in Scotland.
The consultation will also ask for views on whether there should be changes to the definition of when a property offering self-catered accommodation becomes liable for non-domestic rates.
Announcing the proposals today at the Scottish Trades Union Congress, First Minister Humza Yousaf said: ‘We want everyone in Scotland to have an affordable home that meets their needs and this work to improve the availability of sustainable long-term housing opportunities is a core part of that.
‘By recognising the important role councils have in considering local needs, these proposals aim to strike a balance between good housing supply and helping communities to thrive and benefit from tourism.’
COSLA resources spokesperson Cllr Katie Hagmaan said: ‘Local government in Scotland is committed to supporting access for everyone in Scotland to an affordable home. That is why we are pleased to be launching this joint consultation, as we work to meet the shared aim of creating the right balance to increase the availability of housing and a taxation system that is fair for the tourism industry.
‘We also welcome the greater fiscal empowerment for councils to reflect local circumstances this would introduce. Any additional funding created by these changes under consultation will enable councils to invest in local needs and support sustainable communities.
‘We are pleased to be jointly working with the Scottish Government on this vital area of work and we look forward to considering the responses.’
