 Councils will be able to set their own rates for holiday homes |
Moves to allow local authorities to charge a higher rate of council tax on second homes have taken a step forward. A legislative order which will give councils more powers has been laid before the Scottish Parliament.
From April next year they will be able to set their own discount rate at anywhere between 10% and 50%.
About 65,000 properties are currently entitled to a mandatory 50% reduction as they are classified as a second home or have been empty for a long time.
By allowing councils to charge a higher rate on those homes, they will potentially be able to raise an extra �24m.
The Scottish Executive wants this money to be earmarked for affordable housing.
There are some exceptions to the legislation, as purpose-built holiday homes and properties owned by people living in tied accommodation will still qualify for a mandatory 50% discount.
Councils will also be able to vary the discount within their area, allowing them to target only those areas where second homes are a particular problem.
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