Legislation has been laid in Parliament which opens the way to tackle empty second homes in the country. Further reforms are due to take effect from April 2017.
The reform will give local authorities the option to offer no discount for second homes, which aims to encourage better use of housing stock in their regions.
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It is estimated up to £3 million of additional revenue would be generated across the country should councils remove discounts for second homes.
Finance Secretary Derek Mackay said the Government's priority is "giving everyone access to a good quality, affordable home."
"The change to council tax on second homes will give local authorities an additional tool to support housing markets within their area, particularly if they have a problem where second homes are lying empty," he said.
(LM/JP)
