11 Jul 2023
The Scottish Government and COSLA consultation on changes to council tax on second and empty homes/non-domestic rates closed today (11 July). The consultation forms part of a number of actions set out in Housing to 2040 and the Bute House Agreement with the Scottish Green Party to address the issue of empty homes and to prioritise the availability of housing for people to live in.
The consultation asks whether councils should have additional powers giving them discretion to charge up to 100 per cent premium (double the full rate) on council tax for second homes or charge more than 100 per cent premium on council tax for second homes and long-term empty homes.
Responding to the consultation, the Chartered Institute of Housing (CIH) Scotland welcomed proposals which aim to address the issue of long-term empty and second homes, but also highlighted the need for continued investment by the Scottish Government in the delivery of new affordable homes.
Susanne Flynn, policy and practice officer at CIH Scotland said:
“Where used appropriately, taxation can be a useful tool as a disincentive for second and long-term empty homes to be left unoccupied indefinitely, helping to increase the availability of housing to meet local needs.
“However, there must also be a greater focus on innovative ways to bring long-term empty homes back into use to help tackle the housing crisis and provide more affordable homes throughout Scotland’s communities, alongside appropriate advice, information and support to assist and encourage owners of empty/second homes to use these in a different way.
“It is also essential that the Scottish Government continues to invest in the delivery of new affordable homes through the Affordable Housing Supply Programme.”
Download the consultation response here.