It is part of a new Scottish government and Cosla consultation to help increase available housing.
People who own a second home could be charged up to double the full rate of council tax under a new proposal
The proposed changes would enable councils to charge up to double the full rate of council tax on second homes from April 2024, bringing them in line with long-term empty homes. Currently, this happens if it is let for a total of 70 nights and is available to let for 140 nights in a financial year. She said: "That is why we are pleased to be launching this joint consultation, as we work to meet the shared aim of creating the right balance to increase the availability of housing and a taxation system that is fair for the tourism industry.
"Also given that the social housing waiting list is in the hundreds of thousands this seems to barely address the issue. But it is a gesture and a lot easier than implementing a serious house building programme for the next decade."
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