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Publication - Impact assessment

Non-domestic rates/Council Tax second and empty homes consultation: business and regulatory impact assessment

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
9781805257103

Business and regulatory impact assessment (BRIA) relating to the consultation on council tax for second and empty homes, and thresholds for non-domestic rates.

View supporting documents Supporting documents

Annex C

Table 11: Number of self-catering units on the Valuation Roll by council and date, as at 1 October each year
Council 2017 2018 2019 2020 2021 2022
Aberdeen City 30 30 30 30 30 30
Aberdeenshire 510 550 610 630 700 700
Angus 170 200 220 250 260 260
Argyll & Bute 1,840 1,950 2,030 2,240 2,340 2,290
Clackmannanshire 20 30 30 40 40 40
Dumfries & Galloway 1,180 1,260 1,310 1,380 1,410 1,400
Dundee City 30 50 70 80 100 110
East Ayrshire 20 30 30 30 40 50
East Dunbartonshire 10 10 10 10 10 10
East Lothian 190 220 230 240 250 250
East Renfrewshire [low] 10 10 10 10 10
City of Edinburgh 1,330 1,510 1,690 1,630 1,470 1,410
Na h-Eileanan Siar 510 590 680 710 760 750
Falkirk 20 40 60 90 100 100
Fife 520 550 590 660 750 800
Glasgow City 150 220 200 200 200 210
Highland 3,930 4,150 4,500 4,800 5,050 5,050
Inverclyde 10 20 20 20 20 20
Midlothian 40 40 50 50 50 60
Moray 330 400 430 440 510 520
North Ayrshire 420 460 480 490 490 500
North Lanarkshire 10 30 30 40 40 40
Orkney Islands 380 420 440 430 450 440
Perth & Kinross 890 950 1,030 1,090 1,120 1,100
Renfrewshire 20 20 30 30 50 60
Scottish Borders 600 640 710 760 850 840
Shetland Islands 250 270 290 270 270 250
South Ayrshire 200 240 260 280 300 320
South Lanarkshire 70 80 80 90 90 90
Stirling 410 440 480 510 520 480
West Dunbartonshire 50 60 70 70 70 80
West Lothian 40 40 50 60 60 60
Scotland 14,180 15,470 16,740 17,620 18,380 18,290
Table 12: Number of self-catering properties receiving SBBS relief as at 1 July 2022, by local authority and SBBS percentage
Local authority 100% SBBS 25% SBBS Other SBBS awards No SBBS
Aberdeen City 20 0 0 10
Aberdeenshire 630 10 [low] 60
Angus 230 [low] 0 30
Argyll & Bute 1,800 90 0 390
Clackmannanshire 30 0 0 10
Dumfries & Galloway 1,210 20 0 160
Dundee City 100 0 0 10
East Ayrshire 40 0 0 10
East Dunbartonshire 10 0 0 0
East Lothian 220 10 0 20
East Renfrewshire 10 0 0 [low]
City of Edinburgh 980 60 0 380
Na h-Eileanan Siar 720 10 0 30
Falkirk 90 0 0 10
Fife 690 20 [low] 70
Glasgow City 140 10 0 60
Highland 4,440 170 [low] 440
Inverclyde 20 0 0 [low]
Midlothian 50 0 0 10
Moray 450 30 0 40
North Ayrshire 490 10 [low] 20
North Lanarkshire 40 0 0 [low]
Orkney Islands 420 [low] 0 20
Perth & Kinross 930 40 [low] 140
Renfrewshire 60 0 0 [low]
Scottish Borders 750 20 0 80
Shetland Islands 220 [low] 0 30
South Ayrshire 200 0 0 120
South Lanarkshire 70 10 0 10
Stirling 410 30 0 40
West Dunbartonshire 60 [low] 0 10
West Lothian 50 0 0 [low]
Scotland 15,560 560 10 2,220

Contact

Email: secondandemptyhomes@gov.scot

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