
From the Scottish Government today:
New powers enabling councils to charge up to double the full rate of council tax on second homes have been agreed by the Scottish Parliament.
Councils will be able to increase the charges from 1 April 2024, with rates for the first year being based on those from 2023-24.
The change brings second homes into line with council tax policy on long-term empty homes and aims to increase housing availability by encouraging more homes to be used for living in.
New owners of properties that have previously been empty for more than twelve months will now have a six-month grace period, during which they will be protected from paying double the full council tax rate, with the potential for the six months to be extended by councils. This is subject to evidence that renovations or repairs are being undertaken by the owner with a view to the building being brought back into use.
Latest figures show that at the end of September 2022, there were 24,287 second homes in Scotland.
Increasing housing availability using the tax system – gov.scot (www.gov.scot)
There are around 29 000 homeless in Scotland today: https://www.gov.scot/publications/homelessness-in-scotland-2022-23/pages/the-extent-of-homelessness-in-scotland/
No BBC Scotland coverage.

Second homes 24,287 ? but what is included in these figures , what is the definition of second home that is used to formulate this figure of 24,287 , air BnB should be included as second homes because the people who own them use them as second homes when they fancy a wee holiday in them or a long holiday in them.
Also some properties that are rented out are only rented out part of the year usually summertime , the owner lives in it the rest of the year usually the colder months.
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Yes it must be higher, more like double, Edinburgh is awash with temp/under occupied flats.
Good that the eviction ban is still in place in Scotland thanks to the Scottish government, otherwise the homeless situation would be much worse.
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When retire I had planned to have cottage on the west coast and a flat in Edinburgh.. Now this doesnt seem too viable with this tax. Whilst i will always vote for independence, SNP are starting hurt my pocket a lot. I am small landlord and consider myself a caring landlord as my 3 (existing) tenants pay 30-40% less than the average in each area. I fix everything as fast as possible and I had never increased my rents in well over 12 years and last year i had to because if not I would have to sell yet another property (i used to have 4 but was forced to sell one due to Interest rates). I am no charlie big spuds financially and the last 4 years or so i am more or less running at a loss, apart from my mortgages being paid. Thankfully my tenants agreed to each pay 10% more to help out, but I would have been completely screwed if not due to the protections put in by SNP. It is basically theft in my opinion if tenants refuse to pay knowing that there is nothing you can do about it. You wouldnt steal from a shop would you? It is getting harder for me to keep voting for them. I am extremely pained to say this!
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Sounds like you are not doing too damn badly then! Many are struggling to put food on the table, and can’t afford to heat their rented most often quite crappy flats, nevermind owning even one home!
Why did you take out mortgages if you can’t afford to pay for them. That’s not the damn fault of the ‘SNP’, they don’t control interest rates either. No one feels sorry for your greed.
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Not sure you’d be allowed to raise rent by 10%, there has been a rent freeze far as I know, and if not there’s a limit on how much a landlord can raise rents in any one year. Your comment makes no sense, but counter to your grievance, thank goodness for the ‘protections put in by the SNP’ that are helping poorer folk keep a roof over their heads! Also, the English government controls interest rates, or don’t you know that…I think you do.
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Unionist council are building too many shops and offices instead of building affordable homes and schools. Shops and offices are lying enpty but they are building more.
There are hardly any Airb&b in Scotland. Look on the website. A sledge to crack a nut. A few hundred in Edinburgh/Glasgow. All booked up. Hotels are more expensive for family gatherings.
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32,000 listing for Airbnb in Scotland. 5.4million pop.
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Anonymous ..caring landlord… laws and regulations are made to cover the very large majority who are not caring landlords ..like all laws the very small minority might be affected to their discontent.
Personally I do not believe there is such a thing as a caring landlord in my opinion it’s an opportunity to squeeze easy money out of less fortunate less well off people and I would much prefer to go back to the days of council houses where the rent was not at the mercy of an individual especially an individual who might be unemployed and who relies on the rent to live on.
Keep up the good work SNP is what I say , the sooner people get back to earning an honest living instead of sucking the blood out of their neighbour the better.
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AT LONG LAST CITIZENS IN ALL TOWNS,CITIES, HAMLETS ETC
CAN NOW HAVE THE OPPORTUNITY TO RENT A HOUSE IN THE LOCAL AREA
NOT BE GAZUMPED BY INCOMING HOUSE HUNTERS
WHO STAY ONLY FOR TWO/THREE WEEKS
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THIS WILL NOW EMBARRASS THE UNIONIST COUNCILS
AS THEY WILL NOT ENFORCE THIS DIRECTIVE
THEY WILL DO AS THEY ARE TOLD BY ENGLISH HEAD OFFICE
THEREBY ENSURING A LOSS OF HOUSING STOCK
AND PEOPLE AND YOUNGSTERS WILL FAILL TO GET HOUSING
LETS WAIT AND SEE WHAT SARWAR,BAILLIE AND ROSS
SAY AND DO
SARWAR/BAILLIE WILL HIDE, ROSS WILL GO OFFSIDE DISAPPEARING AS USUAL
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