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

Annex 2

Glossary

Brownfield sites

Sites that have previously been developed or used for some purpose that has now ceased and on which a new use has not been established.

Energy Performance Certificate

Energy Performance Certificates set out how energy efficient a building is and give it a rating from A (very efficient) to G (inefficient).

Greenfield sites Undeveloped land that can be used for commercial or residential development.

Job-related dwellings

Homes owned by someone who has to live elsewhere for most or all of the time as part of their job, or the home the person occupies to undertake their job if the person has another home that is their main residence.

Key worker

A worker who fulfils a role regarded as vital for the community, especially in health, education, security and infrastructure sectors.

Land banking

The practice of aggregating parcels of land for future sale or development.

Long-term empty home

A property that has been empty for six months or more and is liable for council tax.

Non-domestic rates

A tax on non-domestic properties to help pay for local council services. Non-domestic rates are often referred to as 'business rates'. They are charged on non-domestic properties held by the private, public and third sectors.

Purpose-built holiday accommodation

A dwelling that is used for holiday purposes and has a licence or planning permission limiting its use for human habitation throughout the whole year.

Second home

A dwelling which is no one’s sole or main residence and that is lived in for at least 25 days during the 12 month period of the Council Tax charge.

Tied accommodation

Accommodation provided to an individual by the individual’s employer under a service occupancy agreement (that is, in return or part return for the performance by the individual of services under the employment agreement).

Short-term let

For the purposes of this report the meaning of a Short Term Let encompasses the licenses that form the licensing scheme as set out in the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022.

In general a short term let can be considered to be where a property is being rented but is not the primary residence of the people renting it, although the exact scope of lets covered by the Order may differ, for example lets related to premises which are already covered by any other existing licensing schemes such as for caravan parks or alcohol licences may be excluded.

Valuation Roll

The Valuation Roll is a public document which contains an entry for all non-domestic properties except those specifically excluded by law. Each entry in the Roll includes the names of the proprietor, tenant and occupier as appropriate, the Net Annual Value which has been set by the Assessor and the Rateable Value.

Acronyms used

BRIA Business Regulatory Impact Assessment

EQIA Equality Impact Assessment

LBTT Land and Buildings Transaction Tax

PRT Private Residential Tenancy

SBBS Small Business Bonus Scheme