The Scottish Government is currently consulting on whether to provide additional powers to councils.

This would potentially allow local authorities to charge up to double the full rate on council tax for second homes or possibly charge more than 100 per cent premium on council tax for second homes and long-term empty homes.

In its official response to the consultation, the council is seeking a balanced approach which would provide the council with the powers and allow it to address the issue of a lack of affordable housing, particularly on the island communities, while protecting the tourism sector. It is vital, however, that should the council be given the powers, any changes would have to be supported by evidence gathering and impact assessments, to ensure the consequences are fully understood.

Councillor Christina Larsen, cabinet member for finance and procurement, said: “We support the general policy of local authorities having the powers to apply a premium on council Tax for second home ownership and similarly, to have the powers to increase further any Council Tax premium on long-term empty properties.

“We want to ensure any changes are delivered in a balanced manner which take into account our tourism-driven economies.

“Any changes in powers would primarily affect our island communities on Arran and Cumbrae which have the largest proportion of second homes in North Ayrshire.

“Clearly there is a wider issue here – which is currently being tackled by our new Arran Housing Taskforce – as the number of second homes is limiting the availability of affordable housing for local residents while also driving up house prices.

“Being given additional powers over Council Tax premiums on second or empty homes is likely to help but any potential change would have to be supported by evidence to fully understand the potential impact.

“We would need to be certain that it works for us here in North Ayrshire, taking into account both the need to improve access to affordable housing and protecting the important tourism economy.”

Currently, almost 40% of second homes in North Ayrshire are located in Arran, with a further 30% located in Cumbrae.