Councils in Scotland will be given powers to charge up to double the full rate of council tax on second homes, under proposals from the nation’s government.  

Scottish First Minister Humza Yousaf, who announced the move at the Scottish Trades Union Congress on Monday, said the move will help increase housing availability.  

He added the proposed tax change would bring second homes into line with long-term empty homes in the country from April 2024.  

There are currently 42,865 long-term empty homes in Scotland, according to government data published in January.  

Yousaf said: “We want everyone in Scotland to have an affordable home that meets their needs and this work to improve the availability of sustainable long-term housing opportunities is a core part of that.  

“By recognising the important role councils have in considering local needs, these proposals aim to strike a balance between good housing supply and helping communities to thrive and benefit from tourism.  

“All responses will be carefully considered before legislation is introduced to the Scottish Parliament.”  

The consultation is launched in conjunction with government body the Convention of Scottish Local Authorities, or COSLA, and will run for 12 weeks until 11 July.  

The proposals will also seek views on further powers to charge more than double the rate on both empty and second homes in future.  

It will also ask whether there should be changes to the definition of when a property offering self-catered accommodation becomes liable for non-domestic rates.  

Currently, a default 50% council tax discount is applied to second and empty homes with councils then able to reduce the discount available.   

Double the full rate can be applied to homes that have been empty for more than 12 months.   

At the moment, a property is considered self-catered accommodation and therefore liable for non-domestic rates if it is let for a total of 70 nights and is available to let for 140 nights in a financial year.   

COSLA Resources Spokesperson Councillor Katie Hagmaan said: “Local government in Scotland is committed to supporting access for everyone in Scotland to an affordable home.”  

“We welcome the greater fiscal empowerment for councils to reflect local circumstances this would introduce.   

“Any additional funding created by these changes under consultation will enable councils to invest in local needs and support sustainable communities.”