As part of actions to increase housing options for residents of Argyll and Bute, the council is inviting views on council tax on second homes and long-term empty properties.
National legislation allows councils to charge council tax premiums (additional council tax charges) on homes that are not used as someone’s sole or main residence.
In 2024, Argyll and Bute Council introduced a 100% Council Tax premium on second homes as part of a wider response to Argyll and Bute’s housing emergency. The first year of operation demonstrated a reduction in recorded second homes and evidence of empty properties being brought back into use as homes. These trends represent a positive direction of travel, although changes in property use are influenced by a range of factors.
Now, the introduction of the government’s Housing (Scotland) Act 2026 has given councils increased flexibility in setting Council Tax premiums in future.
With housing pressures across Argyll and Bute, the Council is launching a consultation exercise to help inform future policies and ensure that local perspectives are considered as part of any review.
The consultation seeks views on the principles that people think should guide any future approach to council tax premiums, including fairness, effectiveness, local circumstances and how Council Tax premiums might contribute towards wider housing and community objectives. It does not ask for views on a specific Council Tax premium for second homes or long term empty properties.
Findings will be analysed and reported to councillors for consideration.
Councillor Ross Moreland, the Council’s Policy Lead for Finance and Commercial Services, said:
"Everyone wants somewhere to call home. And Argyll and Bute needs people to live, work and contribute to day-to-day life here as well as to the longer term future of the area. It’s important therefore that we consider all options for developing the housing stock Argyll and Bute needs. I would encourage everyone to find out more and give their views."
The consultation runs until 14 September 2026. To take part visit: www.argyll-bute.gov.uk/consultation/council-tax-premiums
