Taxing Empty Homes

More than 15,000 empty homes were charged double council tax last year in a bid to reduce the number of unoccupied properties in Scotland.

Since April 2014, Scotland's local authorities have been allowed to charge 200% council tax on properties that have been unoccupied for more than a year. The aim of the law change was to reduce the estimated 37,000 homes lying empty across the country and was intended to encourage owners to bring empty properties back into use and reduce the blight of unoccupied homes.

It does not apply to second or holiday homes, where the owner can prove they are used for more than 25 days a year.

https://www.bbc.com/news/uk-scotland-45476146