The number of second homes in Scotland has decreased by 10% in the past year, according to the latest council tax data.
As of September 2024, there were 21,606 second homes in Scotland. This decline is believed to be linked to the introduction of a 100% council tax premium on second homes in April 2024.
The data also shows a 6% decrease in the number of empty homes, with 43,538 properties vacant for more than six months. Of these, 31,596 have been empty for over a year.
While the number of long-term empty homes has increased by 12%, the number of unoccupied exemptions has decreased by 1%.
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