Councils will be able to increase the tax from Monday (1 April 2024) and 29 of Scotland’s 32 local authorities have confirmed that second homeowners will have to pay the higher charge in their areas.

The changes aim to help increase housing availability by encouraging more homes to be used for living in. They have come into force following joint work with the Convention of Scottish Local Authorities (COSLA) and a public consultation held in 2023.

Local government empowerment minister, Joe FitzPatrick, said: “We know there are housing pressures in parts of Scotland because of the prevalence of second homes. These new powers give flexibility to local councils, allowing them to charge the higher council tax rate on second homes if they wish and making sure they can prioritise homes for living in.

“The majority of people who responded to the public consultation last year supported these changes, which bring second homes into line with council tax policy on long-term empty homes.

“The changes demonstrate the value of the Verity House Agreement between the Scottish Government and COSLA in putting policies in place that can better meet the needs of local communities across Scotland. They also deliver important parts of the Scottish Government’s ‘Housing to 2040’ strategy and Bute House Agreement with the Scottish Green Party.”

Councillor Katie Hagmann, COSLA’s Resources spokesperson, added: “I am pleased that this important legislation is coming into force this week. COSLA welcomes the ability for councils to take the decision to increase the premium on second homes in their areas where appropriate.

“It supports the long-standing COSLA position that councillors who are closest to their communities should be empowered to take the decisions about what best works in their local communities, demonstrating the value of the Verity House Agreement.”