Council tax double surcharge on vacant second homes: FOI Release

Information requested

Listed by council region, the number of properties where the double council tax surcharge on vacant second homes was applicable as at 30/06/24.

Response

In response to your request, while our aim is to provide information whenever possible, in this instance the Scottish Government does not have all of the information you have requested. We currently only hold information on the number of second homes and vacant properties as at the snapshot date of 4 September 2023. Therefore, we do not yet have this database for the 2024-25 financial year, and we are unable to provide data as at 20 June 2024, under the specific terms of request. However, I have provided the most up to date information in response to your request below, with data as at 4 September 2023. This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have some of the information you have requested.

I have separated your request into two separate components to provide you with information on second homes and vacant (empty) properties. This is because in law, these are two separate classified types of property in Council Tax legislation, and both are subject to a 100% Council Tax premium (double the rate) in certain circumstances.

Second Homes

A second home is classed as any home that is not used as someone’s primary residence but that is occupied for at least 25 days in a year.

Legislation was introduced to give local authorities a discretionary power to charge second homes either:

•A discount up to 50%
•The standard rate of Council Tax
•Or a premium up to 100% (from 1 April 2024).

Three councils which have chosen not to double Council Tax on second homes are Falkirk, Glasgow City and North Ayrshire.

Below listed by council region, is the number of second homes as at September 2023 in those councils that later adopted the 100% council tax premium for second homes for 2024-25.

Local Authority Area	Second Homes (4 September 2023)
Aberdeen City	686
Aberdeenshire	1,166
Angus	389
Argyll & Bute	3,235
City of Edinburgh	1,698
Clackmannanshire	41
Dumfries & Galloway	1,396
Dundee City	527
East Ayrshire	105
East Lothian	471
East Dunbartonshire	61
East Renfrewshire	64
Fife	2,359
Highland	3,753
Inverclyde	105
Midlothian	54
Moray	791
Na h-Eileanan Siar	857
North Lanarkshire	74
Orkney Islands	474
Perth & Kinross	1,202
Renfrewshire	154
Scottish Borders	1,037
Shetland Islands	178
South Ayrshire	509
South Lanarkshire	175
Stirling	316
West Dunbartonshire	19
West Lothian	89

Empty Homes
An empty home is a privately owned property that has been vacant for 6 months or more.

From 1 April 2024, legislation was introduced to ensure new owners purchasing empty homes of longer than 12 months benefit from a grace period of six months without an additional council tax premium while they are undertaking repairs and renovations. This incentivises reoccupation and improvements, and councils have the discretion to extend this period based on individual circumstances.

It is important to note that there are exemptions and discounts available for empty properties which are vacant and unoccupied for various reasons and would not be charged a premium, such as:

• Dwellings last occupied by charitable bodies
• Dwellings last occupied by persons living or detained elsewhere
• Deceased owners
• Dwellings empty under statute
• Dwellings awaiting demolition

Below is the number of empty homes as at 4 September 2023 listed by council region (Long Term Empty is defined as a dwelling that is empty for more than 12 months).

Local Authority Area	Long Term Empty Homes (4 September 2023)
Aberdeen City	2,615
Aberdeenshire	1,988
Angus	986
Argyll & Bute	915
City of Edinburgh	102
Clackmannanshire	1,258
Dumfries & Galloway	485
Dundee City	369
East Ayrshire	220
East Dunbartonshire	334
East Lothian	-
East Renfrewshire	2,751
Falkirk	361
Fife	1,911
Glasgow City	1,395
Highland	3,334
Inverclyde	441
Midlothian	423
Moray	539
Na h-Eileanan Siar	581
North Ayrshire	554
North Lanarkshire	1,090
Orkney Islands	201
Perth & Kinross	776
Renfrewshire	394
Scottish Borders	999
Shetland Islands	428
South Ayrshire	303
South Lanarkshire	1,493
Stirling	465
West Dunbartonshire	260
West Lothian	309

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The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.