Second Home Surcharge
| Title | Second Home Surcharge |
|---|---|
| Council Resource | Finance and Corporate |
| Service Area | Finance Services |
| Aims and Objectives | Second homes can restrict or reduce the availability of housing in local authorities, particularly when it is recognised that there is a national housing crisis and homelessness levels are at their highest since records began. The application of a surcharge on second homes will generate additional revenue for the council's affordable housing supply program to support acquisitions and new affordable housing. The below have been involved in the consultation process: Finance & Corporate Resources Housing & Technical Resources Benefit & Revenue Service Elected Members IRRV / Other LA's |
| Conclusion | Monitoring on an ongoing basis and reported annually in council tax collection statistical returns to Scottish Government. The Scottish Government has recognised the impact second homes are having on housing supply in Scotland and therefore gave councils the power to impose an increase (surcharge) in council tax of up to 100% on second homes when new they passed new regulations, namely, The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023. The council needs to take every opportunity it can to address housing pressures and the additional revenue generated from this policy will go to the council's affordable housing supply programme. |
| Completion date | 01/05/2024 |
| Contact Email address | equalities@southlanarkshire.gov.uk |
| Area | Council Wide |