Decision details

The Council gave consideration to a report which outlined the Scottish Government consultation on Council Tax charges for Second Homes and Long-Term Empty properties, which ran from 17 April to 11 July 2023.  The report provided information on the review of the consultation results and the proposed changes for consideration by Leaders and Ministers. 

Decision

The Council –

1.    agreed to implement the double charge, 100% Council Tax premium on second homes from 1 April 2024 should the legislation granting those powers be passed; and

2.    agreed that £0.020m of one-off costs are funded from existing earmarkings within the Service that are no longer required and recurring costs of £0.098m for staffing and system maintenance associated with the implementation of this charge be funded from the additional income recovered in excess of the £4m already built into the Budget Outlook. 

(Reference:  Report by Executive Director with responsibility for Financial Services, dated 25 October 2023, submitted)