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 the payment of council tax.
We last considered the petition on 6 September 2023, when we agreed to write to the Scottish Government, Shelter Scotland and Citizens Advice Scotland. The Scottish Government’s response highlights the recent legislation, of which members will be aware, that provides local authorities with the power to increase council tax on second homes—not just to remove the second-home discount but to increase council tax on second homes. Many councils have now introduced a 100 per cent premium. The submission states that the legislation aims to ensure that the tax system prioritises homes for living in.
In the light of the Scottish Government’s response, which points out what it has done, and the lack of any progress on the other aims of the petition—although it goes beyond the aim of the petitioner in one respect—do colleagues have any suggestions for action?
