PE2026, which was lodged by Sam McCahon, calls on the Scottish Parliament to urge the Scottish Government to amend the Local Government Finance Act 1992 to eliminate council tax discounts for second homes and vacant properties and to make the property owner, rather than a tenant, liable for payment of council tax.
The Scottish Government’s response, which was provided in May, encouraged the petitioner to contribute to a public consultation on the council tax treatment of second homes and empty properties. The consultation closed in July. The Government submission stated that a joint working group on sources of local government funding and council tax reform has been convened and is considering targeted changes to council tax.
The petitioner makes the case for the property owner rather than the occupier to be liable for council tax, saying that that would promote justice and equity and reduce the cost of living for all residents in Scotland. The petitioner’s view is that the council tax reduction scheme leads to significant revenue loss for councils and increases the burden on tenants and home owners who do not qualify for the means-based tax reduction. The petitioner believes that the existing approach is, in effect, subsidising property owners’ investments. Do members have any comments or suggestions?
