A report to be put before councillors on 22 August will detail how 112 homes in the Falkirk Council area are second homes and could be subject to a new levy that should see an extra £50k raised for council funds.

If approved, the additional charge would start in January 2025 and Falkirk would join a list of 29 other local authorities in Scotland in applying such a charge.

Currently, Falkirk has 112 second homes and if approved, the scheme would start in January 2025.

Paul Ferguson, senior service manager, said: “Our proposals are in line with many other Scottish local authorities and should help us increase housing availability and generate additional income from second homeowners that can be used to support important services across the council.

“An initial review of second homes indicates that 36 of these properties are former Falkirk Council homes.

“While all taxpayers affected are invited to access support from our Empty Homes team the owners of these properties may wish to consider the council’s buy-back program, and, if so, this could help us meet local demand for social housing.”