The imposition of a 200 per cent council tax rate on second homes has failed to have the expected impact, it has emerged.

The number of second homes in the Western Isles is falling, but not at the expected rate.

Comhairle nan Eilean Siar imposed the surcharge on second homes in April 2024, but since then the number of second homes has only declined by 7 per cent.

In a report by the BBC, Councillor Kenny Macleod admitted he was disappointed with the figures — though perhaps not surprised. The council had hoped for a steeper recovery, he said, but what is happening here is being echoed across the Highlands.

He was candid, too, about the limits of what the council can do. No one at the Comhairle takes any satisfaction, he acknowledged, in raising taxes year after year if that does not translate into people finding homes.

The number of second and empty properties in the Isles has fallen from 896 to 834 over the last two years.

However, Comhairle nan Eilean Siar is confident it is on course to collect an extra £3million by the end of the financial year thanks to the higher charges on second homes.

The Western Isles, which has the second-highest proportion of second homes, took the step of introducing the 200 per cent tariff on second homes following the Scottish Government’s allowing local authorities to charge higher rates on long-term empty properties. The policy was designed to help increase housing availability by making more homes permanent residences.

Two years ago, a report found teenagers feared there was simply no future for them there — and housing, more than anything else, was the reason.

The Young Islanders Network (YIN), which surveyed islanders aged between 12 and 25, found that 62 per cent expected to leave home one day because they couldn’t see themselves ever affording to stay.

For most, buying a house where they grew up was unthinkable. Just 9 per cent believed it was within reach.