Scottish Ministers will when there were previous owners). This will give new owners consider these audit recommendations with COSLA, more time necessary to organise permissions and works etc. through the Joint Working Group, alongside the analysis from the consultation. c) The council tax guidance for councils should be refreshed. 4 All stakeholders should be made aware of the considerable Accept We have funded a new data analyst post within the limitations of the Council Tax Register in quantifying and monitoring Scottish Empty Homes Partnership to work with councils xa the scale of empty homes in Scotland. on data analysis. t licnu A revised system for monitoring the number of empty homes will oC take considerable time and resource to develop, and it is recommended the focus should be on getting empty homes back into use rather creating a new empty homes monitoring system.