With nearly 3500 second homes in the Highlands, find out which area has the most with them expected to bring in £5.8m in Council Tax this year
The Highland Council area has registered 3453 second homes that are expected to generate just over £5.8 million in Council Tax this year.
The figures were revealed through a question from Councillor Duncan Macpherson to council leader Raymond Bremner at a full meeting of the local authority.
The areas with the most second homes are Badenoch and Strathspey (656) and Ross and Cromarty (672).
Sutherland has 551, Skye and Lochalsh has 504, Lochaber 422, Inverness 397, Caithness 142 while Nairn has just 109.
Taken together the total value of Council Tax on second homes for 2025/26 as at May 7 stands at £5,823,396.
Second homes are subject to 200 per cent charge on Council Tax so it is effectively doubled according to the which Band the property is in.
Cllr Macpherson, who has just thrown his hat in the ring as an independent candidate for Inverness and Nairn, is concerned about adequate housing for locals.
He said: “The Highland Council declared a Housing Challenge in 2024 and held a Housing Summit, while other Scottish local authorities declared a Housing Emergency.
“Creating adequate affordable housing for the population it serves, in our city and towns and also in our remote and rural communities is the key to addressing the depopulation of the Highlands and Islands that our region is currently experiencing”.
