Falkirk moves to double council tax on second homes

Falkirk is one of just three councils in Scotland that does not currently apply the second homes levy.

That could change in January 2025 if members of its executive agree to the proposal to increase council tax by 100 per cent for 112 second homes in the district.

The Scottish Government gave local authorities the power to charge a levy on second homes as a response to the housing crisis across Scotland and as a way to “prioritise homes for living in”.

The expectation is that while the move will generate income for the council, it could also lead to people choosing to give up second homes by selling or renting them out.

In particular, the council is hopeful that some of those affected will sell their properties back to the council to help meet local housing needs.

Second homes in the district include 36 former council houses.

While Falkirk has a relatively low number of second homes – the seventh lowest in Scotland – officers believe that introducing the tax would be a valuable source of income.

Paul Ferguson, senior service manager, said: “Our proposals are in line with many other Scottish local authorities and should help us increase housing availability and generate additional income from second homeowners that can be used to support important services across the council.

“An initial review of second homes indicates that 36 of these properties are former Falkirk Council homes.

“While all taxpayers affected are invited to access support from our Empty Homes team the owners of these properties may wish to consider the council’s buy-back programme, and, if so, this could help us meet local demand for social housing.”

For council tax purposes, a second home – rather than an empty house – must be furnished but not lived in full-time and owners need to prove it is being lived in for at least 25 days in each year.

People with second homes in the Falkirk council area have been written to, to give them notice that the change may be happening from January.

Falkirk Council executive will meet on Thursday, August 22 in Grangemouth Community Education Unit, Abbots Road at 10 am. The meeting will also be livestreamed on Falkirk Council’s YouTube channel.