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Chamber and committees

Council Tax on Second and Empty Homes

  • Submitted by: Emma Roddick, Highlands and Islands, Scottish National Party.
  • Date lodged: Tuesday, 10 September 2024
  • Motion reference: S6M-14426

That the Parliament welcomes reports that doubling the council tax on second and long-term empty homes has contributed to an £8.6 million windfall for Highland Council; appreciates that this is in line with Scottish Government legislation, which allows local authorities to double the standard council tax charge for second homes; understands that Highland Council has reported a significant number of such houses moving back into permanent use; considers that, sadly, these figures demonstrate a large number of economically inactive homes in a region that also experiences high house prices and homelessness, particularly amongst young people; believes that encouraging the use of existing stock is an important step in tackling the housing emergency, by encouraging more houses to be used as homes, and encourages other local authorities to follow this lead and achieve similar benefits for their local communities.


Supported by: Karen Adam, Clare Adamson, Stephanie Callaghan, Bob Doris, Kenneth Gibson, Bill Kidd, Fulton MacGregor, John Mason, Mark Ruskell, Paul Sweeney, David Torrance