Councils could charge more than double the full rate of council tax on second homes under new plans.
The proposal is part of a new Scottish Government and Convention of Scottish Local Authorities (COSLA) consultation to help increase available housing.
First Minister Humza Yousaf will announce the plans at the Scottish Trades Union Congress on Monday.
The proposed changes would enable councils to charge up to double the full rate of council tax on second homes from April 2024, bringing them in line with long-term empty homes.
The consultation will also contain plans to charge more than double the rate on both empty and second homes in future years.
Latest figures show that in January 2023 there were 42,865 long-term empty homes in Scotland.
The consultation will also ask for views on whether there should be changes to the definition of when a property offering self-catered accommodation becomes liable for non-domestic rates.
Currently, this happens if it is let for a total of 70 nights and is available to let for 140 nights in a financial year.
Ahead of the consultation opening, the First Minister said: “We want everyone in Scotland to have an affordable home that meets their needs and this work to improve the availability of sustainable long-term housing opportunities is a core part of that.
“By recognising the important role councils have in considering local needs, these proposals aim to strike a balance between good housing supply and helping communities to thrive and benefit from tourism.
“I encourage anyone who is interested to respond to the consultation as we try to prioritise homes for living in, seeking a fair contribution to local services from everyone and recognising the benefits to local economies from self-catering accommodation and second homes.
“All responses will be carefully considered before legislation is introduced to the Scottish Parliament.”
COSLA resources spokesperson councillor Katie Hagmann said Scottish local government is “committed to supporting access for everyone in Scotland to an affordable home”.
She said: “That is why we are pleased to be launching this joint consultation, as we work to meet the shared aim of creating the right balance to increase the availability of housing and a taxation system that is fair for the tourism industry.
“We also welcome the greater fiscal empowerment for councils to reflect local circumstances this would introduce.”
Scottish Labour housing spokesperson Mark Griffin said the proposals are a “pale imitation” of his party’s plans.
He said: “Under the SNP, Scotland has developed a housing crisis that has priced thousands out of the market and left many more in precarious residential situations.
“Tinkering around the edges won’t do.
“Humza Yousaf must learn from Labour and implement a proper council tax accelerator on empty homes to fund a £1 home policy.”
David Alexander, chief executive of estate agency of DJ Alexander, commented that a doubling of the full rate of council tax will certainly make many second homeowners think twice about remaining in Scotland and many potential buyers will simply invest elsewhere in the UK.
“With the purchase of second homes already subject to a 6% higher rate of property tax north of the border, charging double the rate of council tax will ensure that fewer second homeowners will come to or remain in Scotland.
“Someone buying a £350,000 second home in Scotland already pays £29,350 in Land and Buildings Transaction Tax compared to £15,500 in the rest of the UK.”
He continued: “On the issue of charging for a higher rate of tax on an empty home, this ignores the many legitimate reasons why properties may not be occupied.
“People may be in a care home, some may be working abroad, or there could be a delay in processing the estate of a deceased individual, resulting in properties being left vacant for much more than 12 months - are the owners of these properties to be punished for being elderly, for working outside Scotland, or for delays in a legal process?”
Alexander added: “There are only 42,865 long term empty homes in Scotland, so if this policy is aimed at addressing housing shortages, it will barely scratch the surface.
“Also, given that the social housing waiting list is in the hundreds of thousands this seems to barely address the issue; but it is a gesture and a lot easier than implementing a serious house building programme for the next decade.”
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