Committee
Local Government, Housing and Planning Committee 24 February 2026
24 Feb 2026 · S6 · Local Government, Housing and Planning Committee
Item of business
Subordinate Legislation
Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 [Draft]
James Messis
Watch on SPTV
You are quite right, cabinet secretary. Mr Griffin, you alluded to the 140 days of intention to let, but there is a 70 nights actually let criterion as well. Scottish assessors send out information notices to determine whether that criterion has been met. In order for a second home, so to speak, to become a self-catering property, it needs to meet the 140-day threshold and the 70-night criterion. The cabinet secretary mentioned the licensing regime—the powers associated with that are also available to local authorities.
In the same item of business
09:34
The Convener
Green
Our next item is the taking of evidence on the draft Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026. We are joined by...
The Cabinet Secretary for Finance and Local Government (Shona Robison)
SNP
Good morning, convener, and thanks for the opportunity to speak to the draft regulations.The policy was first explored in partnership with local government t...
The Convener
Green
That makes it clear that the Verity house agreement is working and a lot of collaboration is happening.I will start off with a general question that gets at ...
Shona Robison
SNP
I can share some figures with you from a period of time. In 2012, the number of second homes peaked at 40,599. Between 2019 and 2023 it remained stable, and ...
James Messis (Scottish Government)
Absolutely. We are in regular communication with local authorities through the Institute of Revenues, Rating and Valuation. We get regular updates on how ind...
The Convener
Green
Evelyn Tweed, that connects to the question that you were going to ask. Do you want to go any further with it?
Evelyn Tweed (Stirling) (SNP)
SNP
I do not know whether you want to say any more, cabinet secretary. You alluded to how the impact will be monitored. Will you say something about how that wil...
Shona Robison
SNP
It will be done through the intelligence that local authorities provide. Given that the regulations empower them to take local decisions according to their l...
James Messis
We also collect aggregate data, so that we get an aggregated picture of the total number of second homes and long-term empty homes. We will also work with sp...
The Convener
Green
I have a question about monitoring the 10 per cent drop in the number of second homes in 2024, which was before the regulations were made. Part of the point ...
Shona Robison
SNP
There will be a level of information collected through the work that local authority empty homes officers are doing—I think that is the correct term for them...
Alexander Stewart (Mid Scotland and Fife) (Con)
Con
Given that the powers are due to come into effect on 1 April, when does the Scottish Government anticipate publishing the guidance on them?
Shona Robison
SNP
When do we intend to publish the guidance, James?
James Messis
It will be agreed with COSLA, cleared by COSLA leaders and subsequently published, if the instrument is approved.
Shona Robison
SNP
I should add that it will be possible for local authorities to introduce the change in-year, if they so wish. There is not an issue of not introducing it bec...
The Convener
Green
We will move on to discuss unintended consequences.
Mark Griffin (Central Scotland) (Lab)
Lab
Good morning. I support the regulations, as I think that they are absolutely the right thing to introduce, especially in the context of the housing emergency...
Shona Robison
SNP
Absolutely. We would expect that to be enforced by ensuring that everyone who is operating a short-term let is operating with a licence. I can say that the f...
James Messis
You are quite right, cabinet secretary. Mr Griffin, you alluded to the 140 days of intention to let, but there is a 70 nights actually let criterion as well....
Shona Robison
SNP
The Barclay review identified that loophole and the requirement for a minimum number of actual lets was brought in to avoid it.
Mark Griffin
Lab
With regard to the 10 per cent drop in the number of second homes in 2024, is there any indication of the number of homes that switched to short-term lets?
Shona Robison
SNP
We will see whether we can provide that information; I do not have it in front of me. It may be here, but unless anybody has it to hand, we can provide it la...
James Messis
Certainly. I mentioned earlier that we will be working with some local authorities to understand what is happening beneath those aggregate figures. That will...
Mark Griffin
Lab
My second question is on council tax premiums for long-term empty homes. There is a concern that the higher premiums may potentially affect an owner’s abilit...
Shona Robison
SNP
My understanding—I am just trying to find the information in my notes—is that there is a grace period, if you like, for things such as repairs and redecorati...
James Messis
Absolutely.
Shona Robison
SNP
If someone is upgrading a property, they will have a six-month grace period from paying the premium.
The Convener
Green
I will now bring in Willie Coffey, on the wonderful theme of fairness.
Willie Coffey (Kilmarnock and Irvine Valley) (SNP)
SNP
Good morning. It is good to hear the extent of your collaboration with COSLA on the policy and the flexibilities that have been introduced. However, one issu...