Local government finance circular 6/2024: council tax on second and long-term unoccupied homes guidance
Guide to help local authorities when applying their discretion to either reduce or increase council tax liability to second and long-term empty homes.
12. Enforcement
By the end of August each financial year, the Scottish Government will compare reported expenditure against reported additional income, which local authorities expect to generate from reducing the discount between 10% and 50%.
If the two amounts do not match, local authorities will be asked for an explanation. If, following this explanation, the Scottish Government considers the money has not been directed, or will not be in the future, towards the housing activities set out under section 4 then this will be reflected within that local authority’s grant via a re-determination within the following financial year’s Local Government Finance Order, which sets out grant levels for local authorities.
The money taken from the grant will then be provided to the Scottish Government More Homes Division for housing projects within the area of the local authority concerned
Contact
If you have any questions or comments regarding this guidance, please email ceu@gov.scot
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