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.
4. How the income can be used
Council Tax income generated from second and unoccupied homes falls into two categories:
Ring-fenced revenue
Income generated using existing powers to reduce the discount on long-term empty homes and second homes in the 10% to 50% bracket will continue to be ring-fenced for affordable housing and empty homes services. This should be used in accordance with section 5 of this guidance.
Revenue that is not ringfenced
Income received if the discount is under 10% or a council tax increase of up to 100% (double the full rate) is applied is not ring-fenced. While it can be used as the local authority sees fit, the Scottish Government encourages authorities to use it for housing priorities.
Contact
If you have any questions or comments regarding this guidance, please email ceu@gov.scot
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