Draft Legislation to Prioritise Homes for Living In
Draft regulations allowing local authorities to charge up to double the full rate of Council Tax on second homes have been laid before the Scottish Parliament.
If approved, local authorities would be able to apply the Council Tax premium on homes that are not used as a main residence.
This change, a Programme for Government commitment, attracted majority support in a joint consultation with the Convention of Scottish Local Authorities (COSLA). It will bring second homes into line with long-term empty homes from 1 April 2024.
In the 2024-25 financial year, it will be based on rates from 2023-24.
A second home is classed as any home that is not used as someone’s primary residence but that is occupied for at least 25 days in a year.
Of those answering the question, 55% of respondents thought that councils should be able to charge a Council Tax premium on top of regular Council Tax rates for these second homes. Support for this position rose to 89% among organisations answering the question.
Latest figures show that as at the end of September 2022 there were 24,287 second homes in Scotland.
Second homes are currently subject to a default 50% discount on Council Tax. However, local authorities can vary Council Tax charges and the majority already charge second home-owners the full rate of Council Tax, the maximum currently allowed.