Regulations laid to end right to second home council tax discount

Scottish local authorities will be able to charge full council tax on second homes from April 2017, under regulations laid before the Scottish Parliament this week.

At present, second homes attract a discount which councils can set at between 10 and 50%, but under the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2016, councils will have the option of offering no discount.

Ministers want to encourage better use of housing stock. They also claim that if all councils were to remove discounts they could generate up to £3m of additional revenue across the country.

The regulations require to be approved by the Scottish Parlliament and are currently before the Local Government & Communities Committee for consideration.

Finance Secretary Derek Mackay said: “Giving everyone access to a good quality, affordable home is a priority for this Government. And part of that is making sure we use all the housing we currently have."