The consultation was initiated as part of the Housing to 2040 initiative and the Bute House Agreement with the Scottish Green Party, with the aim of increasing the availability of housing for people to live in.

The focus of the consultation was whether councils should be given further authority to impose up to a 100% premium (double the full rate) on council tax for second homes, or even more than a 100% premium for long-term empty homes and second homes.

Responding to the consultation, CIH Scotland welcomed proposals which aim to address the issue of long-term empty and second homes, but also highlighted the need for continued investment by the Scottish Government in the delivery of new affordable homes.

Susanne Flynn, policy and practice officer at CIH Scotland, said: “Where used appropriately, taxation can be a useful tool as a disincentive for second and long-term empty homes to be left unoccupied indefinitely, helping to increase the availability of housing to meet local needs.

“However, there must also be a greater focus on innovative ways to bring long-term empty homes back into use to help tackle the housing crisis and provide more affordable homes throughout Scotland’s communities, alongside appropriate advice, information and support to assist and encourage owners of empty/second homes to use these in a different way.

“It is also essential that the Scottish Government continues to invest in the delivery of new affordable homes through the Affordable Housing Supply Programme.”