The Scotsman today, once more on the side of the little but well-off man, bleating in his behalf. Well actually, ‘some of whom’ will face an extra charge of ‘nearly £16 000.’

We saw, in April 2026, the second-home owners defended by the Telegraph and the answer is the same (below).

In the Telegraph 7 April 2026, 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 16^th 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.

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