Hansard

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 ...

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 the...

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 be...

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 ...

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 l...

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 abili...

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 redecorat...

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...