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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.

View supporting documents Supporting documents

Footnotes

1. As defined in the Civic Government (Scotland) Act (Licensing of Short-term Lets) Order 2022

2. As defined in the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992, as amended by the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021

3. Scottish Government Housing Statistics

4. The share of second homes is calculated relative to the total number of dwellings as at September 2022. The total number of dwellings includes chargeable dwellings and dwellings that hold exemptions but excludes free-standing lock-ups and garages.

5. http://www.gov.scot/ISBN/9781805257103

6. The share of second homes is calculated relative to the total number of dwellings as at September 2022. The total number of dwellings includes chargeable dwellings and dwellings that hold exemptions but excludes free-standing lock-ups and garages

7. 25 of 32 councils apply the maximum council tax charge for second homes. Scottish Government Housing Statistics

8. Scottish Government Housing Statistics

9. The share of long-term empty (6 months or more) homes is calculated relative to the total number of dwellings as at September 2022. The total number of dwellings includes chargeable dwellings and dwellings that hold exemptions but excludes free-standing lock-ups and garages

Contact

Email: secondemptyhomes@gov.scot

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