FOI/202400422988 · FOI · partially withheld
Council tax double surcharge on vacant second homes: FOI Release
Information requested
Listed by council region, the number of properties where the double council tax surcharge on vacant second homes was applicable as at 30/06/24.
Response
In response to your request, while our aim is to provide information whenever possible, in this instance the Scottish Government does not have all of the information you have requested. We currently only hold information on the number of second homes and vacant properties as at the snapshot date of 4 September 2023. Therefore, we do not yet have this database for the 2024-25 financial year, and we are unable to provide data as at 20 June 2024, under the specific terms of request. However, I have provided the most up to date information in response to your request below, with data as at 4 September 2023. This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have some of the information you have requested.
I have separated your request into two separate components to provide you with information on second homes and vacant (empty) properties. This is because in law, these are two separate classified types of property in Council Tax legislation, and both are subject to a 100% Council Tax premium (double the rate) in certain circumstances.
Second Homes
A second home is classed as any home that is not used as someone’s primary residence but that is occupied for at least 25 days in a year.
Legislation was introduced to give local authorities a discretionary power to charge second homes either:
•A discount up to 50% •The standard rate of Council Tax •Or a premium up to 100% (from 1 April 2024).
Three councils which have chosen not to double Council Tax on second homes are Falkirk, Glasgow City and North Ayrshire.
Below listed by council region, is the number of second homes as at September 2023 in those councils that later adopted the 100% council tax premium for second homes for 2024-25.
Local Authority Area Second Homes (4 September 2023) Aberdeen City 686 Aberdeenshire 1,166 Angus 389 Argyll & Bute 3,235 City of Edinburgh 1,698 Clackmannanshire 41 Dumfries & Galloway 1,396 Dundee City 527 East Ayrshire 105 East Lothian 471 East Dunbartonshire 61 East Renfrewshire 64 Fife 2,359 Highland 3,753 Inverclyde 105 Midlothian 54 Moray 791 Na h-Eileanan Siar 857 North Lanarkshire 74 Orkney Islands 474 Perth & Kinross 1,202 Renfrewshire 154 Scottish Borders 1,037 Shetland Islands 178 South Ayrshire 509 South Lanarkshire 175 Stirling 316 West Dunbartonshire 19 West Lothian 89
Empty Homes An empty home is a privately owned property that has been vacant for 6 months or more.
From 1 April 2024, legislation was introduced to ensure new owners purchasing empty homes of longer than 12 months benefit from a grace period of six months without an additional council tax premium while they are undertaking repairs and renovations. This incentivises reoccupation and improvements, and councils have the discretion to extend this period based on individual circumstances.
It is important to note that there are exemptions and discounts available for empty properties which are vacant and unoccupied for various reasons and would not be charged a premium, such as:
• Dwellings last occupied by charitable bodies • Dwellings last occupied by persons living or detained elsewhere • Deceased owners • Dwellings empty under statute • Dwellings awaiting demolition
Below is the number of empty homes as at 4 September 2023 listed by council region (Long Term Empty is defined as a dwelling that is empty for more than 12 months).
Local Authority Area Long Term Empty Homes (4 September 2023) Aberdeen City 2,615 Aberdeenshire 1,988 Angus 986 Argyll & Bute 915 City of Edinburgh 102 Clackmannanshire 1,258 Dumfries & Galloway 485 Dundee City 369 East Ayrshire 220 East Dunbartonshire 334 East Lothian - East Renfrewshire 2,751 Falkirk 361 Fife 1,911 Glasgow City 1,395 Highland 3,334 Inverclyde 441 Midlothian 423 Moray 539 Na h-Eileanan Siar 581 North Ayrshire 554 North Lanarkshire 1,090 Orkney Islands 201 Perth & Kinross 776 Renfrewshire 394 Scottish Borders 999 Shetland Islands 428 South Ayrshire 303 South Lanarkshire 1,493 Stirling 465 West Dunbartonshire 260 West Lothian 309
About FOI
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.
Contact Please quote the FOI reference Central Enquiry Unit Email: ceu@gov.scot Phone: 0300 244 4000 The Scottish Government St Andrews House Regent Road Edinburgh EH1 3DG
Detected exemption language
This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have some of the information you have requested. It is important to note that there are exemptions and discounts available for empty properties which are vacant and unoccupied for various reasons and would not be charged a premium, such as: • Dwellings last occupied by charitable bodies • Dwellings last occupied by persons living or detained elsewhere • Deceased owners • Dwellings empty under statute • Dwellings awaiting demolition Below is the number of empty homes as at 4 September 2023 listed by council region (Long Term Empty is defined as a dwelling that is empty for more than 12 months).
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