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Seòmar agus comataidhean

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Session 6: 13 May 2021 to 8 April 2026
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Displaying 2547 contributions

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Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Willie Coffey

I was going to ask whether you are advocating for a discretionary element before the premiums can be applied, so that local authorities can decide on a case-by-case basis whether to apply them. Is that your position?

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Willie Coffey

Sharon or Mike, do you have a view on fairness with regard to second homes? Anything from you, Mike? Is the policy fair?

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Willie Coffey

Sharon, what is your view? You might have heard Anna Gardiner on the previous panel pleading for a discretionary element for local authorities. She cited quite a number of circumstances in the rural setting that gave committee members an insight into the reasons why houses can be empty for long periods. Do you think that there is a need for a discretionary element that councils can apply when considering all the circumstances?

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Willie Coffey

Mike, a view from COSLA on this issue would be really welcome.

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Willie Coffey

Many thanks to you all.

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Willie Coffey

Okay, that was really interesting. Tom, do you have a view on long-term empty properties and whether the council tax premium will make the situation worse or better? What do you think?

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Willie Coffey

Okay. In that case, I will come back to Anna Gardiner.

What is your opinion of the overall fairness of applying higher premiums to second homes, long-term empties and so forth? After all, the people who own these properties are already paying the land and buildings transaction tax, for example. What is your view of that payment burden on the people who own empties and second homes?

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Willie Coffey

Thanks for those answers.

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Willie Coffey

Good morning, everybody. The Scottish Government estimates that there are more than 40,000 empty properties in Scotland, 32,000 of which are empty for longer than six months, and that there are around 20,000 second homes in Scotland. There is a tally of about 60,000 properties that could come back into some form of use. Do you think that the council tax premium proposal will help or hinder that situation? What are your views on that? Emma, could you offer a view to begin with, please?

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Willie Coffey

Finally, I have a question about the fairness of the whole idea behind the policy. Is it fair to apply it to second-home owners in particular, who might have paid extra through land and buildings transaction tax, for example? Is there a fairness debate to be had on the second-home element? Emma, could you offer a view on that?