That the Parliament is concerned about the reported impact of the expansion of second home ownership on communities across Scotland; believes that the impact of second home ownership is felt more keenly in some communities than in others, including in areas of natural beauty; notes with concern reports that, in Loch Lomond and The Trossachs National Park, 5% of all houses are second homes or holiday lets, compared with 1% nationally, and that the figure is 12% in the Cairngorms National Park, rising to 20% in areas such as parts of Badenoch and Strathspey, that they account for over one third in Lochranza, on the Isle of Arran, and that in Coigach almost half of all homes are second homes or holiday lets; considers that recent changes to the additional dwelling supplement (ADS) and council tax have contributed to a reduction in second home purchases, with 2,455 fewer second homes bought in 2024 than in 2023; understands that the increased rate of ADS alone is expected to raise more than a quarter of a billion of pounds for public services, including the provision of affordable housing in 2025-26, and notes the view that further targeted measures, including potential tax reforms, should be considered to rebalance primary and second home ownership levels in communities where the housing crisis is particularly acute.