Publication - Advice and guidance

Local government finance circular 6/2024: council tax on second and long-term unoccupied homes guidance

Published: 29 May 2024
Directorate: Local Government and Housing Directorate, +1 more … Economic Development Directorate
Topic: Economy, Housing, Money and tax, +1 more … Public sector

Guide to help local authorities when applying their discretion to either reduce or increase council tax liability to second and long-term empty homes.

Supporting documents

13. Publicity

Local authorities should consider how they will publicise their policy in relation to the council tax variation for second homes and long-term empty, prior to the financial year to which the policy relates.

One way of doing this would be to announce the policy alongside the announcement regarding council tax levels, however this is left to the discretion of each local authority.

Contact

If you have any questions or comments regarding this guidance, please email ceu@gov.scot

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Information

13. Publicity

Contact

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