Response 535658010 to Council tax on second and empty homes/ Non-domestic rates: consultation - Scottish Government consultations

Response 535658010

Questions

1. Do you think the current definition of a second home should continue to apply?

Please select one item

Yes

Don't know

Please give us reasons for your answer

I think it should say where the dwelling is no one’s sole or main residence as above with the exception of those used for job related purposes.

2. Do you think the discount eligibility for job related dwellings and purpose built holiday accommodation is appropriate?

Please select one item

Yes

Don't know

Please give us reasons for your answer

However the definition as having to live elsewhere is difficult to prove. I have a job related dwelling as transport to the area is so poor but I still pay 100% council tax

3. Do you think councils should be able to charge a council tax premium on top of regular council tax rates for second homes?

Please select one item

Yes

Don't know

Please give us reasons for your answer

Council tax is already an excessive expenditure that has increased well beyond any current pay rises and is not in keeping with cost of living. To do so will discourage people from investing in rural communities that are vital to the infrastructure

4. If you have answered yes to question 3, what do you think the maximum premium councils could charge should be?

Please give reasons for your answer

This is obscene if you think these % rates are acceptable and is nothing short of suicidal for the remote and rural workforce. Exacerbating already hard to recruit to roles and isolating communities.

5. What factors should be taken into account by councils when deciding whether to introduce a premium on council tax for second homes?

Please list factors you think should be taken into account by councils and give reasons for your answer

The reliance on key worker exemptions from out of area.

6 . If you do, or were to, own a second home please tell us what you would do if the applicable rate of council tax were to increase, and the ‘thresholds’ to be classed as self-catering holiday accommodation for non-domestic rates purposes stayed the same?

Please select one item

The home is (or would be) already used as self-catering accommodation and liable for non-domestic rates

The home is (or would be) already used as a private residential tenancy and the tenant is liable for council tax

I would continue to use it purely for personal use and pay the higher rate of council tax

I would continue with split use between self-catering accommodation (below the non-domestic rates threshold) and personal use, and pay council tax

My second home already has/would have split use between self-catering accommodation (below the non-domestic rates threshold) and personal use. Rather than pay the higher rate of council tax, I would increase the number of days the accommodation is available to let and actually let in order to meet the non-domestic rates thresholds

My second home is purely for personal use. However, in order to stop paying council tax, I would make it available as self-catering accommodation for 140 days or more and actually let it for 70 days or more in order to be liable for non-domestic rates

I use my second home purely for personal use but I would change its use to a private residential tenancy

I use my second home as self-catering accommodation (below the non-domestic rates threshold) but I would change its use to a private residential tenancy

I will seek reclassification as an empty home and pay council tax

I will sell the second home

Something else, please specify

I would explore change of use or failing that I can not sustain living in the area and not only would I sell my home but I would seek employment back in the central belt.

Please give reasons for your answer

It would become unaffordable for me to maintain

7. Do you think councils should be able to charge a higher premium than the current 100% (double the full rate) of council tax on homes empty for longer than 12 months?

Please select one item

Yes

Don't know

Please give us reasons for your answer

Not utilised accommodation is different from penalising second home owners who invest in the local community.

8. If you have answered yes to question 7, what do you think the maximum premium councils could charge should be?

Please select one item

150%

200%

250%

300%

Please give reasons for your answer

As above

9. Do you think there should be a stepped approach to charging higher rates of council tax on long-term empty homes?

Please select one item

Yes

Don't know

Questions continued

12. If you do, or were to, own a home that has been empty for longer than 12 months, please tell us what you would do if your council decided to increase the maximum council tax charge above 100% premium?

Please select one item

Leave the home empty and pay the higher council tax

Sell the empty home

Use the home as a private residential tenancy

Use the home as a short-term let

Other, please specify

I assume finance is not an issue if someone can leave a home vacant for 12 months or more

13. Do you think that the letting thresholds for self-catering accommodation for non-domestic rates should be changed?

Please select one item

Yes

Don't know

16. Do you think councils should have discretion to change the self-catering accommodation ‘days actually let’ threshold, for their local area?

Please select one item

Yes

Don't know

Please give reasons for your answer.

Consistency has to be adhered to as this is why we end up with so many discrepancies on investment in local areas

19. If you do, or were to, own a second home please tell us what you would do in the event that the applicable rate of council tax and non-domestic rate thresholds both increased?

Please select one item

The home is already used as a private residential tenancy

I would continue to use it purely for personal use and pay the higher rate of council tax

I would continue with split use between self-catering accommodation (below the thresholds to be liable for non-domestic rates) and personal use, and pay council tax

My second home already has/would have split use between self-catering accommodation (above the non-domestic rates threshold) and personal use. Rather than revert to paying council tax, I would increase the number of days the accommodation is available to let and actually let in order to meet the higher non-domestic rates thresholds

My second home is purely for personal use. However, in order to stop paying council tax, I would make it available as self-catering accommodation and let it for the number of days I needed to in order to be liable for non-domestic rates

I use my second home purely for personal use but I would change its use to a private residential tenancy

I use my second home as self-catering accommodation (below the non-domestic rates threshold) but I would change its use to a private residential tenancy

I would seek reclassification as an empty home and pay council tax

I would sell the second home

Something else (please specify)

20. If you do, or were to, own a second home please tell us what you would do in the event that:

Please select one item

The home is already used as a private residential tenancy

I would continue to use it purely for personal use and pay Council Tax

I would continue with split use between self-catering accommodation (below the thresholds to be liable for Non-Domestic Rates) and personal use, and pay Council Tax

My second home already has/would have split use between self-catering accommodation (above the Non-Domestic Rates threshold) and personal use. I would increase the number of days the accommodation is available to let and actually let in order to meet the higher Non-Domestic Rates thresholds

I use my second home as self-catering accommodation (above the current Non-Domestic Rates threshold). If I was not able to meet the new thresholds, I would change its use to a private residential tenancy

I would seek reclassification as an empty home and pay Council Tax

I would sell the second home

Something else (please specify)

Questions continued 2

22. Please tell us how you think changes to the maximum council tax rate for second and/or empty homes and non-domestic rates thresholds might affect your local area or Scotland as a whole (social, economic, environment, community, cultural, enterprise).

Please provide information below.

I think we will inadvertently end up with harder to recruit to employment roles increasing in rural areas. The central belt will benefit from an economic surge and further disadvantaging rural communities and discouraging future investment.

23. Please tell us how you think the changes identified might affect Island Communities.

As above

24. Do you think there are any equality, human rights, or wellbeing impacts in relation to the proposed changes set out in the consultation?

Please select one item

Yes

Don't know

Please explain the reason for your answer

I use my second home for my work (2-3 nights per week) as a young professional female but I can not live in the area permanently as I rely on family for support with childcare. The potential impact is that unless local employees are protected from these changes we will further restrict opportunity and growth for young families and women. We will create a gulf between central belt and rural communities and we will exacerbate the withdrawal of investment in remote areas.

25. Is there anything else you would like to tell us in relation to this consultation?

Please provide information below.

About you

Are you responding as an individual or an organisation?

Please select one item

(Required)

Individual

Organisation

Please tell us which of the following categories best describe you (select all that apply):

Please select all that apply

Owner of a Second Home

Owner of a Long-term Empty Home

Short-Term Let/Self-Catering accommodation operator

Council or Assessor

Organisation e.g. third sector or industry body

Member of the Public

Other, please specify

Please tick whichever council areas apply to you (or select all of Scotland)?:

Please select all that apply

Aberdeen City

Aberdeenshire Council

All of Scotland

Angus Council

Argyll and Bute Council

City of Edinburgh Council

Clackmannanshire Council

Dumfries and Galloway

Dundee City Council

East Ayrshire Council

East Dunbartonshire Council

East Lothian Council

East Renfrewshire Council

Falkirk Council

Fife Council

Glasgow City Council

Highland Council

Inverclyde Council

Midlothian Council

Moray Council

Na h-Eileanan Siar Council

North Ayrshire Council

North Lanarkshire Council

Orkney Council

Perth and Kinross Council

Renfrewshire Council

Scottish Borders Council

Shetland Council

South Ayrshire Council

South Lanarkshire Council

Stirling Council

West Dunbartonshire Council

West Lothian Council