Scottish Government pushes forward with clampdown on second homes to boost rural areas

dailyrecord.co.uk:

The Scottish Government is pushing forward with a clampdown on second homes to help boost housing supply in rural areas.Local authorities will be able to charge a premium of up to 100 per cent on council tax for second homes under plans to be considered by MSPs.If passed, the measures could help rural areas where holiday homes have exploded in recent years - often making it difficult for locals to find housing.

The legislation would bring second homes into line with long-term empty homes. Long-term empty homes can already face a 100 per cent premium on the full rate of council tax.

Latest figures show that in September 2022 there were 24,287 second homes in Scotland.Second and long-term empty homes receive a default 50 per cent discount on council tax.

But local authorities can vary council tax charges and the majority already charge second home-owners the full rate of council tax, which is the maximum currently permitted.The new measures are expected to come into force by April 2024 if the law passes.Public Finance Minister Tom Arthur said: “We want everyone in Scotland to have an affordable home that meets their needs.