According to a report on Scottish Housing News, the new rules, which come into force on 1 April 2014, will see owners of long-term vacant homes being subject to a 100% increase in council tax.
Currently, empty homes receive a 90% charge, but the new powers allow Fife Council to charge up to a maximum of 200% on the properties. It is understood the changes will relate to long-term empty properties, meaning owners with second homes will not be affected.
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It is hoped the new amendments will act as a catalyst to encourage owners to rent out or sell their empty properties, therefore providing more accommodation for those who need it.
Speaking to The Courier, Executive director of finance and resources Brian Livingston is quoted as saying: "The scheme itself is legislation given by the Scottish Government to allow councils to levy an additional council tax, up to 200 per cent, on long-term empty dwellings.
"This is not for second homes. The definition is a home that is occupied less than 25 days a year.
"This is not a policy to raise additional revenue, although additional revenue will be generated. The main aim of this is to get long-term empty properties back into use.
"Shelter Scotland's most recent study stated there are only 34,000 long-term empty properties in Scotland. In Fife, we roughly estimate about 1,200 properties are actually deemed as long-term empties."
Certain properties will also be exempt from the new tax changes and are those that are actively being marketed for sale or let. They will not be subject to the additional levy for 24 months.
(JP/CD)
