Search

07 Sept 2025

Consultation finds support for second home taxation plans

Consultation finds support for second home taxation plans

A consultation has found support for proposals to allow additional council tax charges for second homes in Scotland.

The Scottish Government consultation received 981 responses, with 55% in favour of the proposals.

If the plans are approved at Holyrood, councils would be able to charge up to double the full rate of council tax on homes that are not used as a main residence.

Due to the council tax freeze announced by Humza Yousaf, in 2024/25 this would be based on rates from the current year.

At the end of September 2022, there were some 24,287 second homes in Scotland.

Public Finance Minister Tom Arthur said: “Although second homes can sometimes benefit local communities, they can also restrict the availability of housing and increase costs for people who want to rent or buy.

“We want to prioritise homes for living in, and our proposals to allow local authorities to charge a council tax premium on second homes will enable councils to seek a fair contribution towards local services from second-home owners.

“We know that high inflation is putting significant strain on household finances, which is why we are fully funding a council tax freeze for 2024-25.

“This will cover any home that is used as someone’s primary residence and is distinct from the application of any discount or premium applied by a council.”

To continue reading this article,
please subscribe and support local journalism!


Subscribing will allow you access to all of our premium content and archived articles.

Subscribe

To continue reading this article for FREE,
please kindly register and/or log in.


Registration is absolutely 100% FREE and will help us personalise your experience on our sites. You can also sign up to our carefully curated newsletter(s) to keep up to date with your latest local news!

Register / Login

Buy the e-paper of the Donegal Democrat, Donegal People's Press, Donegal Post and Inish Times here for instant access to Donegal's premier news titles.

Keep up with the latest news from Donegal with our daily newsletter featuring the most important stories of the day delivered to your inbox every evening at 5pm.