In the Herald, February 2025: Second homes tax is ‘Scotland’s most ill-conceived & damaging policy’ – What does Scotland’s tax system for purchases of second properties mean for taxpayers, landlords, tenants and the economy? That is one of the key questions the independent think tank the Institute for Fiscal Studies (IFS) examined in the first in a series of briefings from its third annual Scottish Budget Report published today. Should I check out the report by the IFS, that London-based, right-of-centre thinktank and do them the honour of responding to them point-by-point? I’m not. On the Second Homes Tax, I know, based on … Continue reading Contrary to the London-based IFS, the second homes tax is ‘One of Scotland’s best-conceived & rewarding policies’