Consultation - Council Tax Premiums: Second Homes and Long-Term Empty Properties

Section 1: Principles and Impacts

Q1.1 – Differential treatment

Do you agree or disagree that second homes and long-term empty properties should be treated differently within Council Tax policy, reflecting their different impacts on communities, housing supply and the local economy?

Q1.2 – Balancing economic contribution and service costs

Second homes can have a range of impacts on local areas. For example:

  • they can support local businesses and the visitor economy; 
  • they can affect the availability of housing for people who live and work locally; and 
  • they can create additional demand for local services and infrastructure. 
In your view, how should the Council balance these impacts?

Q1.3 – Long-term empty properties: balancing impacts

How should the Council balance:

  • the costs associated with long-term empty properties, including impacts on housing availability, neighbourhoods and service delivery; and
  • the need to allow reasonable time and flexibility for owners to bring properties back into use?
Which of the following comes closest to your view?
Section 2: Effectiveness

Q2.1a – Use of Council Tax premiums as a disincentive 

A Council Tax premium means an increased Council Tax charge paid on a second home, above the standard rate paid on a main home.

Do you think Council Tax premiums on second homes are an appropriate way to reflect their impact on housing availability and year-round community sustainability?

Q2.1b – Use of Council Tax premiums to raise funding

Do you think higher Council Tax charges on second homes are an appropriate way to raise funding to support housing or local services?

Q2.2 – Long-term empty properties: behaviour change

Do you think financial incentives or penalties are an effective way to encourage owners to bring long-term empty properties back into use? By financial incentives or penalties, we mean measures such as discounts, exemptions, or increased Council Tax charges.

Q2.3 – Structuring financial measures

If financial measures are used, which of the following approaches do you think would be most effective?
You can select more than one.

Q2.4a – Second homes: level of Council Tax premiums

The Council currently applies a 110% Council Tax premium to second homes, meaning an additional charge above the standard Council Tax rate.

If Council Tax premiums on second homes were increased beyond this level, which option below would you most agree with?

Q2.4b – Long-term empty properties: level of financial measures

The Council currently applies a 110% Council Tax premium to long-term empty properties, meaning an additional charge above the standard Council Tax rate.

2.4b. If financial measures were increased to encourage properties to be brought back into use, which option below would you most agree with?
Section 3: Place sensitivity

Q3.1 – Area-based variation

Housing pressures vary across Argyll and Bute, with some areas experiencing higher levels of second homes, long-term empty properties and limited housing availability.

Do you agree or disagree that the Council should be able to apply different approaches in different areas, where there is clear evidence of housing pressure?

Q3.2 – Island and remote communities

Island and remote communities in Argyll and Bute can face particular challenges, including in relation to housing availability, access to services, and local economies.

When considering Council Tax premiums on second homes and long-term empty properties, do you think these specific circumstances should be taken into account?
Section 4: Purpose and use of income

Some income associated with Council Tax premiums must be used for housing-related activity.

Q4.1 – Information and Transparency

If Council Tax premiums on second homes and long-term empty properties were increased in future, would you find it useful for the Council to provide high-level information about how the policy is operating and its overall purpose?
This question is about general information and transparency, not detailed reporting or ringfencing.

Q4.2 – Priorities in principle

4.2.1 – Identify priorities

Some income associated with Council Tax premiums is linked to housing and community sustainability objectives. 

In principle, when considering how income associated with Council Tax premiums is used, which of the following broad areas do you think should be prioritised?
Please select up to 2 options

Note: This question does not commit the Council to specific spending decisions. Final decisions would remain a matter for elected Members.

Section 5: Potential behaviour change

Q5 – Potential behaviour change

If Council Tax premiums on second homes were increased, what impact (if any) do you think this would have on how properties are used in Argyll and Bute?
Do you own, or do you have a direct interest in, a second home?
If you own or have an interest in a second home, which of the following would be most likely to apply to you?
Section 6 – Additional comments
Section 7 - About you (optional)

The following questions help the Council understand who has taken part in the engagement and whether views differ across stakeholder groups or communities. You do not have to answer these questions to take part.

7.1. Are you responding as
7.2. Which of the following best describes you?
7.3. Do you have a particular geographic connection to Argyll and Bute?
How responses will be used

The Council welcomes all views. Responses will be analysed thematically and transparently rather than treated as a vote and reported to elected Members.  A summary of responses and the Council’s analysis will be published on the Council’s website. 

Responses will not be weighted. Instead, results will be reported transparently, including:

  • overall findings, and
  • a breakdown of views by respondent type where relevant.

This will help Members understand the range of perspectives expressed when considering future policy options.

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