Plans to Double Council Tax for Second Home Owners
Councils could charge the owners of second homes double the full rate of council tax under new plans.
The proposal is part of a new Scottish government and Cosla consultation to help increase available housing.
Latest figures show that in January 2023 there were 42,865 long-term empty homes in Scotland.
First Minister Humza Yousaf said all responses to the consultation would be carefully considered.
The proposed changes would enable councils to charge up to double the full rate of council tax on second homes from April 2024, bringing them in line with long-term empty homes.
The consultation will also contain plans to charge more than double the rate on both empty and second homes in future years.
It will ask for views on whether there should be changes to the definition of when a property offering self-catered accommodation becomes liable for non-domestic rates.
Currently, this happens if it is let for a total of 70 nights and is available to let for 140 nights in a financial year.
Critics of the proposal said it would not go far enough to address the housing crisis.
David Alexander, CEO of estate and letting agent DJ Alexander Scotland, said it would make many second homeowners "think twice" about remaining in Scotland.
He said: "There are only 42,865 long term empty homes in Scotland so if this policy is aimed at addressing housing shortages it will barely scratch the surface."