Council Tax for second and empty homes, and non-domestic rates thresholds: consultation
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.
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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