A Fairer Approach To Empty Property In Scotland
Scotland’s debate about land and housing is moving towards a practical question: should owners pay more when valuable property is left unused for long periods? The SNP’s proposals for a Scottish land value tax for empty properties aim to bring underused land and buildings back into productive use while giving public authorities a stronger route to address housing pressure.
For voters in Ochil and South Perthshire, the issue connects national policy with familiar local concerns. Empty shops, stalled development sites and second homes can weaken town centres, restrict housing supply and reduce the economic life of a community. Annabelle Ewing’s experience in law, Parliament and local campaigning supports a platform focused on fair taxation, economic recovery and representing Scotland’s priorities at Westminster.
Why Empty Property Matters
A property can have significant market value even when it produces no homes, jobs or services. Derelict buildings and vacant plots may sit close to transport links, schools and high streets, while communities face rising rents and limited choices for first-time buyers. A land value tax would focus on the value created by the location and surrounding public investment, rather than relying only on the owner’s use of the site.
The proposal is especially relevant as Scotland considers how to fund stronger public services and renew town centres. A charge on persistently empty property could encourage owners to sell, renovate, lease or develop assets. It would also recognise that land values are shaped by collective decisions, including roads, rail connections, planning permissions and local regeneration.
How A Scottish Land Value Tax Could Work
A Scottish system could begin with a transparent register of vacant residential, commercial and development property. Councils would need clear definitions, including how to treat properties undergoing genuine renovation, buildings affected by probate, and sites where planning or infrastructure delays prevent development. Time-limited exemptions could protect owners facing circumstances beyond their control.
The rate could rise gradually according to the length of vacancy and the underlying value of the land. Revenue might support affordable housing, town-centre renewal, public transport and local authority services. Any framework should include appeals, independent valuations and safeguards against passing the full cost to tenants or small businesses.
The question of public trust is important. Accessible information about ownership, exemptions and how revenue is spent would help communities assess whether the policy is working; a community information resource can illustrate why clear civic communication matters when explaining complex reforms.
What Australia Can Recognise
Australian cities already understand the pressure created by underused land. In Sydney and Melbourne, vacant sites near established suburbs can remain valuable while housing costs climb. Brisbane’s growth corridors show how infrastructure can lift land values, while Perth’s spread highlights the cost of extending roads and services to new development areas instead of using well-located urban land.
State and local governments in Australia use different combinations of council rates, vacant residential land taxes, stamp duty and planning controls. Victoria’s vacant residential land tax has made the treatment of unused dwellings a visible policy issue, while Australian councils commonly adjust rates and fees to reflect local circumstances. Scotland can learn from these examples without copying them directly.
There is also a cultural difference in how property is viewed. Australians often regard land as a long-term investment, yet the expectation that an investment should contribute to a functioning community is increasingly prominent. A Scottish land tax for empty properties would test that balance by asking owners to carry a fair share of the costs associated with holding valuable land idle.
Fairness, Revenue And Local Control
A well-designed tax should distinguish between deliberate land banking and genuine hardship. A family home temporarily empty after a death is not equivalent to a commercial owner leaving a building unused for years. Likewise, rural property and urban property should be assessed with attention to local markets, planning restrictions and the availability of public services.
Revenue should remain visible in the places where it is raised. In Ochil and South Perthshire, that could mean investment in town centres, better transport connections, community facilities and housing that meets local needs. Giving councils a meaningful role would allow policy to reflect differences between a village, a former industrial town and a growing commuter area.
The proposal also belongs within a broader economic recovery plan. Taxing vacancy alone will not solve Scotland’s housing shortage, but it can complement planning reform, energy-efficient refurbishment, social housing delivery and support for small businesses. Westminster decisions on borrowing, taxation and investment will continue to affect what Scotland can achieve.
Practical Priorities For A Credible Policy
Supporters of the proposal should press for detail as well as ambition. The strongest model would be predictable for responsible owners, firm with speculative land banking and simple enough for councils to administer. It should also be reviewed regularly using evidence on housing supply, rents, business occupancy and community outcomes.
For voters following the debate from Australia, the central test is familiar: does the policy improve the use of scarce urban land without creating new burdens for people already struggling with costs? Several safeguards can keep the focus on fairness:
- Create a public register of long-term vacant properties, with appropriate privacy protections.
- Use escalating rates so persistent vacancy carries a stronger incentive to act.
- Provide clear exemptions for renovation, probate, disaster recovery and unresolved planning barriers.
- Direct a defined share of revenue to affordable housing and local regeneration.
- Give councils valuation, appeal and enforcement powers supported by national standards.
- Publish annual results showing revenue, exemptions, renovated properties and new homes delivered.
| Policy approach | Main incentive | Key risk | Useful safeguard |
|---|---|---|---|
| Land value charge on empty property | Encourages sale, leasing or development | Valuation disputes | Independent assessments and appeals |
| Higher council rates for vacancy | Uses existing local systems | Uneven impact between councils | National guidance and hardship exemptions |
| Grants for renovation | Brings buildings back into use | Public money may subsidise owners | Conditions linked to occupancy |
| Direct public acquisition | Enables housing or community use | Upfront cost and delivery delays | Transparent business cases |
A Scottish land value tax for empty properties should be judged by outcomes: homes occupied, high streets revived, land released and public confidence strengthened. Annabelle Ewing’s campaign offers an opportunity to connect that practical agenda with the wider case for Scottish economic decision-making and a stronger voice at Westminster.
Support a fairer approach by following the campaign, discussing the proposal with local communities and backing policies that put Scotland’s land, housing and public assets to work.