Publication - Consultation paper

Council Tax for second and empty homes, and non-domestic rates thresholds: consultation

Published: 17 April 2023
From: Minister for Community Wealth and Public Finance
Directorate: Local Government and Housing Directorate
Part of: Business, industry and innovation, Communities and third sector, Economy, +3 more … Farming and rural, Housing, Money and tax
ISBN: 9781805257080

This joint public consultation with COSLA seeks views on giving local authorities the power to increase council tax on second homes and empty homes, as well as considering whether the current non-domestic rates thresholds for self-catering accommodation remain appropriate.

Supporting documents

Errata

An errata was published on 22^nd May 2023 as a result of changes on PDF pages 17 and 18: amending 2 instances of a misquoted email address (from secondandemptyhomes@gov.scot to secondemptyhomes@gov.scot). The HTML and PDF have been updated to reflect these changes.

Contact

Email: secondemptyhomes@gov.scot

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Errata

Contact

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