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The Scottish Parliament election was held on Thursday 7 May 2026.

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PE2026: Eliminate Council Tax discounts for second homes and vacant properties

Petition Summary

Calling 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
  • make the property owner (rather than a tenant) liable for payment of Council Tax.

Petitioner: Sam McCahon

Status: Closed

Date published: 25 April 2023

Click here for the full petition

Citizen Participation and Public Petitions Committee Consideration

SPICe Briefing (165KB, pdf) posted 31 August 2023

Committee Meetings

6 September 2023: The Committee agreed to write to the Scottish Government, Shelter Scotland, and Citizens Advice Scotland.

Official Report of Meeting 06 September 2023

11 September 2024: The Committee agreed to close the petition under Rule 15.7 of Standing Orders.

Official Report of Meeting 11 September 2024

Written Submissions

PE2026/A: Scottish Government submission of 23 May 2023 (54KB, pdf) posted 31 August 2023

PE2026/B: Petitioner submission of 22 June 2023 (177KB, pdf) posted 31 August 2023

PE2026/C: Shelter Scotland submission of 3 October 2023 (49KB, pdf) posted 05 December 2023

PE2026/D: Scottish Government submission, 22 May 2024  (59KB, pdf) posted 14 June 2024