Non-domestic rates/Council Tax second and empty homes consultation: partial impact assessments

Footnotes

1. As defined in the Civic Government (Scotland) Act (Licensing of Short-term Lets) Order 2022.

2. As defined in the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992, as amended by the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021.

3. The Articles of the UNCRC and the child wellbeing indicators under the Children and Young People (Scotland) Act 2014 apply to all children and young people up to the age of 18, including non-citizen and undocumented children and young people.

4. Scottish Government Tourism Statistics.

5. Scottish Government Rural Statistics.

6. National Records of Scotland, Households and Dwellings in Scotland, 2021.

7. SIMD is the Scottish Government's standard approach to identifying areas of multiple deprivation in Scotland and is determined by splitting Scotland into 6,976 small areas (i.e. data zones) and analysing various indicators to measure the different aspects of deprivation in each data zone, such as pupil attainment, travel time to a GP, crime and unemployment. The various indicators are then used to help determine an index that ranks each data zone in Scotland from 1 (the most deprived) to 6,976 (the least deprived). These data zones can then be categorised into deciles (10 groups with the same number of datazones in each group), with 1 again being the most deprived and 10 being the least deprived.

8. It is worth noting that there is greater uncertainty attaching to estimates for the private rented sector, which are based on survey data meaning there will a margin of error due to sampling; in contrast, data for the social rented sector is based on administrative returns.

9. Isle of Arran Local Island Plan.

10. Scottish Government Statistics.

11. The total number of dwellings includes chargeable dwellings and dwellings that hold exemptions but excludes free-standing lock-ups and garages.

12. Scottish Government Housing Statistics.

13. Scottish Government commissioned research on short-term lets.

14. Includes Luing.

15. Includes Rum, Canna and Eigg.

16. Includes Mull, Tiree and Coll.

17. 2011 census: Statistical bulletins

18. Figures quoted in our research was based on InsideAirbnb data from May 2019 and is before the impact of the COVID-19 pandemic.

19. Note that housing shortages in island locations could be down to a number of factors beyond short-term lets, including: second homes, a smaller private rented sector than in urban areas and the challenge of trying to match need and demand in smaller communities.