To ask the Scottish Government when legislation enabling local authorities to charge a premium of up to 100% on council tax for second homes will be laid; whether it is expected that the legislation will enable local authorities to implement and charge the premium from 1 April 2024, and what guidance it has provided to local authorities to ensure that they can make preparations to include the premiums when setting council tax rates for 2024-25 in advance of the relevant date prescribed in the Local Government Finance Act 1992.