More progressive SNP taxation – second and empty homes
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 … Continue reading More progressive SNP taxation – second and empty homes
