In the Telegraph yesterday, the above and:
They were not wrong. Back in September last year, they had:
Scotland plots uncapped council tax rises for second home owners – Green Party’s ‘pile on the costs’ proposal will be ‘gold standard’ for tackling homelessness. Councils in Scotland are poised to be granted powers to penalise second home owners with uncapped council tax premiums.
‘Plots’ not ‘plans?’
On the Second Homes Tax, I know, based on the evidence that matters, access to a decent home for local people on moderate incomes, it is a good thing and the more it has effect the better it will be.
From Minister for Housing correspondence and empty homes statistics: FOI release published on 16th January, we can see that in 2024, there were 65 144 empty second homes, down 7 % from 70 278 in 2023 and 43 538 properties empty for 6 months, down 7% from 46 217 in 2023.
This change is largely due to:
Powers enabling Councils in Scotland to apply either, a 50% Council Tax discount, the standard rate, or an up to 100% council tax premium (double the rate) on second homes came into force in April 2024. 30 local authorities have introduced the premium in some form as of September 2024.
Source: https://www.gov.scot/publications/foi-202400438694/
More, I say.
Discover more from Talking-up Scotland
Subscribe to get the latest posts sent to your email.
Talking-up Scotland 
Will second home owners be able to vote in an independence referendum? RWM
LikeLiked by 1 person
They most certainly should not be able to vote in Scotland unless F/T domiciled, with their main residence in Scotland, anything else would be wholly undemocratic.
LikeLike
NFW
LikeLike
The Telegraph all over the place on housing, but only with their usual motivation , that is the one that always ends up as being #SNPBAD.
For example The Telegraph in 2024 – “Scotland is experiencing a housing shortage described as a crisis, with critics attributing this to SNP policies”.
However in November 2025 it was reported by the online source ‘Estate Agent Today’ , a UK wide source, that “The Scottish housing market continues to perform well, particularly compared to England and Wales. The 5.0% rise in Scotland compared to a 2.8% increase in England and Wales highlights the buoyancy of the market north of the Border”.
Also in 2025 The Chartered Institute of Housing stated that “Second home ownership in Scotland and Wales is widely considered a major factor in reducing housing availability and pushing up property prices, making it difficult for local residents to afford homes in their own communities. In areas with high concentrations of second homes, such as Gwynedd (Wales) and coastal areas in Scotland, the demand from often wealthier buyers from outside the area drives up prices, with local wages failing to keep pace“.
So then whose side is The Telegraph really on here in them highlighting that “Second home owners in Scotland are facing 500pc increases in their council tax premiums after local authorities were handed powers to raise bills by uncapped amounts” ?
Is it the local people who see housing shortages because of those other people from other areas who are buying up (second) houses in their local areas, as in houses that they , as outsiders, then stay in infrequently ?
Then the local people are in the position where there is less availability for them in respect to houses in their area, but they also see that they are being outpriced and I am sure also outbid for some of these properties by many of these external sources aka second home owners?
I cannot imagine many people within Scotland finding this particular story that is being promoted by the Torygraph as one that they will be able to empathise with, sympathise with and so will be able to resonate with. Indeed I suspect the opposite will be the case.
Second Home owners impacted in a never ending cost of living crisis ?
Is that on par with “Merryn Somerset Webb (in)famously arguing in 2017 that higher Scottish income taxes for high earners—specifically targeting dual-income families earning around £150,000—functionally “stole” their second skiing holiday, suggesting they could reclaim this cost by moving to Newcastle”.
Did that also resonate with ordinary people within Scotland ?
I suspect not. However I am sure it resonated with The Torygraph as we all know who and what they support.
No expansion needed on what and who that is surely.
Liz S
LikeLiked by 2 people
The answer to Merryn Somerset Webb has always been that we seem to have more taxpayers, not fewer.
For the first six years of HMRC data (from 2010/11 to 2016/17), the number of taxpayers moving to Scotland from the rest of the UK (rUK) and vice versa was relatively even. The figures show there was “minimal levels of net migration to Scotland (between -1600 and +1400)” each year.
However, in the years after 2017, when the Scottish Government took full powers over income tax, that has all changed.
In the most recent data, covering 2022/23, there was a 73% increase on the number of UK taxpayers moving to Scotland compared to 2010/11. The number of taxpayers leaving Scotland to rUK also increased, but only by 44%.
In absolute terms, 8500 more taxpayers moved to Scotland from rUK than left in 2021/22, and 6500 more moved to Scotland than left in 2022/23.
What we don’t know is if the amounts of tax paid shows a net increase. It’s possible there are more highly-paid changing their domicile to rUK.
LikeLike
There are 21,000 second home owners in Scotland. Not sure it will raise a lot of tax. Some might work in Scotland. Different places. Or been left family home. Some families share them.
LikeLike
The population in Scotland increased from 5million to 5.4million since Devolution 2000. There are approx 1million children, 1 million elderly. The population stayed at 5million from 1900 and before. Dipped in 1950’s. War dead?
Scotland needs people lost £Billions because of Brexit. Workers cleared off.
People from Scotland work in the rest of the UK and the world. Many have migrated. US, Canada, Australia, NZ etc.
LikeLike