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The Scottish Government is consulting on plans to allow councils to charge at least double the full rate on council tax for second homes and long-term empty homes.
It is also considering whether the current non-domestic rates thresholds for self-catering accommodation remain appropriate.
These would be discretionary additional powers so that councils could still decide whether and how to use them based on local circumstances, including balancing the needs and concerns of their communities with wider economic and tourism interests.
A second home is defined as a dwelling which is no one's sole or main residence but which is furnished and lived in for at least 25 days during the chargeable 12 month period. An unoccupied dwelling is a dwelling which is no one's sole or main residence but which is not used as a second home.
Responses should be made by 11 July 2023.
