When it plans to conduct a review of the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023.

The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023, which came into effect on 1 April 2024, provide local authorities with discretionary powers to apply a Council Tax premium of up to 100% on second homes.Council Tax is a local tax, and it is for individual councils to determine the appropriate balance of housing in their areas based on local needs. The Regulations give Councils greater fiscal empowerment, in the spirit of the Verity House Agreement. They enable Councils to charge Second Homes anywhere between a 50% discount, and up to a 100% premium. It is for Councils to take decisions about the tax treatment of second homes, including where exclusions may apply.The Scottish Government is committed to monitoring the impact of these regulations and will consider their effects as more data becomes available. The first set of data reflecting the implementation of the premium was collected in September 2024. This data indicated a 10% decrease (2,455 properties) in the number of second homes compared to the previous year. This decline may be related to the introduction of the 100% Council Tax premium on second homes. The Scottish Government will continue to monitor the impact of the Council Tax premium.The following link sets out the Councils that introduced a second homes premium on 1 April 2024, Second homes and long term empty policies and discounts 2024-25: dataThe following link provides the published data on the numbers of second and empty homes as at September 2024, Second homes and empty properties in September 2024
- gov.scot.