Council tax for second and empty homes, and thresholds for non-domestic rates: consultation analysis

Footnotes

1. Please note that only 43% of individual respondents answered the relevant questions, hence the number of second or empty home owners, and/or short-term let/self-catering accommodation operators may be undercounted.

2. Frequencies for all the information provided (including multiple ownership) is set out at Annex 1, Table B.

3. However, they were not asked about the nature of that connection, for example whether they live in the area, own a second home in the area etc.

4. Second homes are currently defined in the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 as a dwelling which is no one’s sole or main residence but which is furnished and lived in for at least 25 days during the chargeable 12 month period.

5. Details of the Verity House Agreement are available at https://www.gov.scot/publications/new-deal-local-government-partnership-agreement/

6. This included around 30 respondents who had not answered ‘Yes’ at Question 3. These respondents tended to select the 50% or 100% options. Equally, around 75 respondents who answered ‘Yes’ at Question 3 did not answer the closed element at Question 4. They sometimes went on to suggest a higher premium (500% or higher) or that there should be no maximum premium.

7. This includes those who commented at either or both of the ‘Other – please specify’ and the ‘Please give reasons for your answer’ options.

8. The very small number of comments in support of the 150% option tended to raise similar points to those made in support of the 100% rate.

9. This includes those who commented at either or both of the ‘Other – please specify’ and the ‘Please give reasons for your answer’ options.

10. This includes those who commented at either or both of the ‘Other – please specify’ and the ‘Please give reasons for your answer’ options.

11. By ‘stepped approach’ we mean only giving councils powers to charge higher rates of council tax the longer the home is empty. For example, 100% premium at 12 months, 200% premium at 2 years, 300% premium at 5 years.

12. This includes those who commented at either or both of the ‘Other – please specify’ and the ‘Please give reasons for your answer’ options.

13. Available at https://www.gov.scot/publications/report-barclay-review-non-domestic-rates/documents/

14. This includes those who commented at either or both of the ‘Other – please specify’ and the ‘Please give reasons for your answer’ options.

15. This includes those who commented at either or both of the ‘Other – please specify’ and the ‘Please give reasons for your answer’ options.

16. This includes those who commented at either or both of the ‘something else – please specify’ and the ‘Please give reasons for your answer’ options.

17. It should be noted that the suggested figure of 50% is not supported by Scottish Government statistics on the 2023 revaluation (published on 5 July) which are available in the supplementary tables at https://www.gov.scot/publications/revaluation-2023-official-statistics/.

18. Available at https://www.legislation.gov.uk/sdsi/2022/9780111052396/contents

19. This includes those who commented at either or both of the ‘something else – please specify’ and the ‘Please give reasons for your answer’ options.

20. This includes those who commented at either or both of the ‘something else – please specify’ and the ‘Please give reasons for your answer’ options.