Consultation on Council Tax on Second Homes

The Scottish Government is considering allowing all councils in Scotland to apply a council tax premium of up to 100%, or double the normal rate of council tax, on second homes, from April 1, 2024.

The plan is designed to improve the supply of housing and encourage second homeowners to either sell or rent their properties.

At the moment, councils have the flexibility to set a council tax discount level of between 0% and 50%.

In Inverclyde, where there are 102 second homes, this has been set at 0% since April 1, 2017. This means council tax on second homes is charged at the same level as homes which are someone’s sole or main residence. Before April 2017, second homes were eligible for a discount of 10%.

The ability to apply a council tax premium on second homes would introduce the same flexibility for council tax on properties which have been unoccupied for 1 year or more (Empty Homes).  Inverclyde Council applies the maximum 100% council tax premium to Empty Homes unless they meet an exemption covered by the policy.  The premium does not apply to water and sewerage charges.    

Your views are sought on the proposed changes to the Council Tax Long Term Empty Property and Second Homes policy.  There are six short questions which will take only 5 minutes to complete.   Go to the Other Websites section of this page to complete the questionnaire. 

The survey closes at 4pm on Friday 15th December 2023.

The feedback received will be carefully analysed and findings will be reported to the Policy and Resources Committee in February 2024.  We genuinely value your input, and your participation in this consultation will play a vital role in shaping the policy. 


Your Council, Your Say
Your Council, Your Say