SCOTTISH Borders Council has raised £611,881 in one year by doubling the tax on empty properties. 

Legislation introduced by the Scottish Government in 2013 gave local authorities the powers to increase the amount of council tax paid on a property which has been left empty for more than 12 months. 

However, Scottish Borders Council waited three years before exercising this power, and doubled the council tax paid on empty properties in 2016. 

So far, the tax has been hugely profitable for the council, with 1,316 homes paying an extra £611,881 during the 2017/18 financial year. 

A Scottish Borders Council spokesperson said: “The main aim of these changes is to encourage the owners of these properties to bring them back into use to help tackle housing shortages.

“If you own a property which has been empty for 12 months or more, the council tax will increase to 200%, unless the property qualifies for any exemptions.

“There are two circumstances in which the increased charges can be removed: where the property is actively being marketed for sale for up to 24 months after the last occupation date; and where the property is actively being marketed for rent for up to 24 months after the last occupation date.

“Where a property is purchased which has already been empty for 12 months, the increased charges may be required to be paid immediately upon new ownership. In some exceptional circumstances, discretion may be allowable from the increased charges.”

Scottish Borders Council has also taken steps to increase the tax paid on second homes in the area. 

In 2016 the Scottish Government gave councils the discretionary power to remove the discount currently awarded on second homes.

Scottish Borders Council took the decision in December 2016 to remove the 10% discount previously given to properties that were classed as second homes, although this didn’t become effective until April 2017.

A council spokesperson said: “A second home is a furnished property that is nobody’s sole or main residence, but is lived in for at least 25 days during any 12 month rolling period. 

“Although there is no discount offered for this type of property from 1 April 2017, if the property does not meet the criteria it may be classed as unoccupied and therefore could be dealt with differently.

“A 50% discount is available for some purpose-built holiday homes. A holiday home is a property used for holiday purposes. 

“It either has to be vacated at certain times throughout the year or cannot be occupied all year because of licensing or planning regulations. A second home is not a holiday home.”