Scotland’s “Left-wing Consensus” Hands Councils Unchecked Power to Hike Second Home Taxes

“This reckless decision sums up the SNP and Greens addiction to saddling Scots with more and more taxes.”

Conservatives warn of “reckless” move as Labour backs SNP-Green tax grab.

Second home owners across Scotland face soaring council tax bills after Holyrood voted to scrap limits on premiums charged for additional properties.

Under new powers, local authorities can now impose unlimited levies on second homes and long-term empty properties, opening the door to punitive bills running into five figures.

The measure passed on Tuesday after the Scottish Greens, who hold sway in the governing coalition, forced through an amendment to the Housing Bill. Scottish Labour sided with the SNP-Green alliance, ensuring the move passed despite Conservative opposition.

The Telegraph, which first reported the change, noted that no such uncapped system exists elsewhere in the UK. In England, councils can charge a 100 per cent premium on second homes, while Welsh authorities can go up to 300 per cent.

Ross Greer, the Greens’ co-leader, said the measure was aimed at tackling what he described as the “frankly ridiculous number” of second homes in rural and island communities.

“This change will help us tackle the housing emergency while raising tens of millions of pounds for local services like schools and social care,” Mr Greer said.
“All over Scotland, people are being priced out of the communities they’ve grown up in, all while tens of thousands of homes sit empty for most of the year. They are being hoarded by a small number of wealthy people who clearly do not need them.”

Across Scotland, there are 21,600 registered second homes (about 0.8 per cent of the housing stock) though areas such as Arran, Skye and Wester Ross are disproportionately affected.

Currently, all 32 councils charge the standard 100 per cent premium, meaning a Band D second home typically incurs £2,842 in tax annually. From now, local authorities may raise that figure without limit.

Scottish Conservatives condemned the decision. Meghan Gallacher, the shadow housing secretary, said:

“This reckless decision sums up the SNP and Greens’ addiction to saddling Scots with more and more taxes. There is nothing to suggest giving councils these powers will do anything to tackle soaring levels of homelessness in Scotland, but Holyrood’s cosy Left-wing consensus railroaded them through anyway.”

Critics have highlighted that Labour, once the party of working-class Scots, lined up with the SNP and Greens to back the punitive powers, despite warnings that they risk hollowing out rural economies reliant on seasonal residents.

Alongside second homes, uncapped premiums will also apply to empty properties – with around 43,000 in Scotland left vacant for at least six months. Councils will be issued with “binding guidance” to exempt certain cases, such as locum doctors needing temporary accommodation.

The Greens attempted to go further by scrapping the King’s exemption from paying land and buildings transaction tax (LBTT) and pushing for councils to be able to force the sale or lease of derelict land and property. Both proposals failed to win enough support.

The decision underscores Scotland’s increasingly hostile fiscal environment for property owners, with opposition parties warning that Labour’s alignment with the SNP-Green bloc signals little resistance to higher taxes.