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New first minister Humza Yousaf launches plan to tackle empty and second homes

The Scottish government has launched plans to raise council tax on second homes and empty homes in order to increase the supply of affordable housing.

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Scottish first minister Humza Yousaf (picture: Alamy)
Scottish first minister Humza Yousaf (picture: Alamy)
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The Scottish government has launched plans to raise council tax on second homes and empty homes in order to increase the supply of affordable housing #UKhousing

A consultation launched on Monday proposed allowing councils to charge up to double the full rate of council tax on second homes from April 2024.

The change would bring second homes into line with long-term empty homes. The consultation also suggested charging more than double the full rate for long-term empty homes.

In January 2023, there were 42,865 long-term empty homes in Scotland, according to the Convention of Scottish Local Authorities.

Stakeholders have been asked for their views on the current definitions of second and empty homes, the factors councils should take into account when deciding whether to apply council tax premiums, and what types of accommodation and circumstances should be exempt.


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“This is not about a one-size-fits-all solution,” the consultation said. “Nationally, the aim is to encourage more residential accommodation to be used as homes for living in and for these to be occupied for more of the time.”

The consultation will run until 11 July 2023.

Responding to the council tax consultation, Sally Thomas, chief executive of the Scottish Federation of Housing Associations, said: “It’s heartening to see an early focus on the need to urgently increase the supply of affordable homes... Those homes are key to Scotland’s fight for social justice.

“While this is a step in the right direction, we need to ensure that revenue generated by proposals is earmarked for increasing the supply of affordable housing and that we continue to see much more bold steps if we’re to deliver the affordable homes that Scotland desperately needs.”

First minister Humza Yousaf had promised to boost affordable housing during his bid for SNP leadership last month.

As well as the council tax rise on second homes, he also proposed that councils buy back empty properties and turn them into housing for key workers or those who need affordable housing in rural areas.

“In many cases, it can be quicker and cheaper to buy up or long lease empty homes and bring them back into use than to build new ones,” Mr Yousaf said.

He added that he would commit £25m of the Scottish government’s existing investment in affordable homes to launch this pilot scheme.

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