The Scottish Government's March "policy memorandum" on unoccupied properties says of council tax that it is "unfair to penalise owners who may be attempting to bring their home back into use but are unable to -", and proposes mandatory exemption from tax increases for up to a year for those owners who are proactively trying to sell their home at a reasonable price.
With the bill controversially slashing rate relief for owners unable to let their commercial premises going into its final stage next week, Tory MSP Gavin Brown is lodging an amendment statg that if these principles hold for council tax, then surely they hold for business properties too?
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