Council Tax Charges for Second Homes
A proposal to charge double the rate of council tax on second homes in Dundee has the potential to raise a maximum of £308,000 in additional revenue in a year, councillors will be told.
The City Governance committee is to consider a report at its next meeting that will provide an update on the latest change to regulations, which gives councils the discretion to implement the 100% council tax surcharge on second homes from April 1 this year.
A second home is defined as a “dwelling which is no one’s sole or main residence, but which is furnished”.
Latest figures which will be presented to the committee show that there were 204 second homes located across Dundee in November 2023.
A report explains that the move to implement the move aims to motivate second home owners to either sell or rent their properties.
Depute convener of the committee Councillor Willie Sawers said: “While this proposal could raise some much-needed income for the council, it is also designed to increase housing supply in the city by bringing properties into the market either for sale or rent.”
The City Governance Committee meets on Monday January 22.
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