North Ayrshire Council launch second home consultation

The availability and affordability of housing is a major issue across North Ayrshire and, in particular, within island communities. 

To help address the issue, North Ayrshire Council have launched a consultation about the proposed implementation of an additional council tax levy on second homes. 

The latest statistics indicate that there are over 24,000 second homes across Scotland, with 1,495 second homes within North Ayrshire and over 1,000 of these within island communities. With the stated aim of helping to increase the availability of housing by encouraging more homes to be used for living in, the Scottish Government has introduced new powers which enable councils to double the rate of council tax payable on second homes. 

It is envisaged that this will promote behavioural change across second home owners, leading to the release of second homes to the wider market and making them available for residents for use as their primary residences. 

The consultation is seeking the views of people from across North Ayrshire, including those in their island communities, on the proposal that North Ayrshire Council utilises its powers to implement an additional Council Tax levy on second homes from 1 April 2025.  

To help people take part in the consultation, North Ayrshire Council have provided some background information for context: 

• What is a Second Home? A second home is a dwelling which is no one's sole or main residence but which is furnished and lived in for at least 25 days during the chargeable 12 month period. This does not include job related dwellings or purpose built holiday accommodation. 
• Current Council Tax Charges North Ayrshire Council currently levies a 100% Council Tax charge on all second homes with 40% of any funds received ring-fenced to support the provision of affordable housing across our communities.   
• Proposed Changes Under the current proposal, North Ayrshire Council would increase the Council tax levied on all second homes to 200% of the standard Council Tax band charge. The element of Council Tax income ring-fenced to support the provision of affordable housing would remain unchanged at 40% of the standard Council Tax charge and any additional revenues received under this proposal would be applied to support the delivery of services across all of our communities.  

You can access the consultation at Proposed Implementation of an Additional Council Tax Levy on Second Homes (office.com)