Local Government Finance (Unoccupied Properties etc.)(Scotland) Bill - post-legislative scrutiny

This review looked at the financial and other impacts of changes to taxation on unoccupied properties, both domestic and non-domestic.  This included the council tax changes on empty homes introduced by the Scottish Parliament for 2013-14 including the Empty Homes Premium.

Take-up was relatively low, particularly in rural areas, compared with the take-up of EHP in England (though policies are changing) and the measure is relatively new which affects the amount of evidence available. Nevertheless there is much of interest to be found here, mainly in the overview in the review by the Cabinet Secretary for Finance...etc: http://www.scottish.parliament.uk/S4_FinanceCommittee/General%20Documents/Cabinet_Secretary_to_the_Finance_Committee.pdf

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