Written representations

Written representations in respect of the ICIA review

Updated 29 May 2025

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Redacted

15 May 2025,

Dear Madam,

Dear Sir,

Council tax premium consultation-impact assessment review.

I am Belgian and own a small flat in Millport, Isle of Cumbrae since December 2022.

This is my second home, my main home being located in Belgium.

This flat is 50m2 and under the eaves. I go there when I can, to enjoy the peace and quiet and the beauty of the landscape (I love nature). I've made some friends on the island and the community is very friendly.

When I heard the news of the tax increase, I was saddened and disappointed. The amount currently being proposed, 240 pounds a month is unaffordable for me.

I repeat, it is unaffordable for me. This tax to which must be added the broadband and the heating. I don't have a television.

The flat is a purpose-built flat and the other neighbours of the house also use their flat as a second home. The difference is that mine is under the roof (on the second floor), which means: reduced space in height, small galley kitchen (small fridge, no dishwasher, no washing machine, no extractor hood, no place for a wardrobe in the small bedroom ... ) because there is NO space. If I want to wash clothes, I go to the launderette.

Disappointed, I had to put the flat up for sale at the agency on the island. here's the link: Redacted

I have also written to Mr Mark Boyd in April.

You know I'm not rich at all. This is not a flat in London. And what's more, I'm a single mother now.

There have been at least a dozen visits of my flat since March, but there are 3 problems:

The people who could buy it as a holiday home have the same problem with the tax as I do.
People who are looking for a permanent home to live long-term on the island find it too small.
Following the introduction of the tax, the number of properties for sale on the island soared.

So, people visit it and find it cosy, but I don't have any offer given the reasons I've just mentioned.

I add my voice to that of Redacted concerning this issue. The island depends on tourism. It is not just any island. It is a small island where a lot of old houses have been converted. The house in which my flat is located is old and in a conservation area.

I am very worried about not finding a buyer, which is a real problem for me at the moment. What would you suggest as a solution?

Thank you for reading me.

Yours sincerely,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Communities assessment review for Cumbrae

Date: 19 May 2025 10:48:32

Second homes tax

I would like to comment on this ill thought out plan for Cumbrae.

Most second homes are tiny and can be situated in attics totally unsuitable for full time family use.

Many of them have been handed down through generations of families.

The majority are owned by ordinary working class families and having to pay double tax will make ownership untenable for them.

The result will be flats flooding the housing market or being left empty which will not be saleable due to their small size and burden of the tax if bought as a holiday home.

This will mean a huge drop in income for the island and properties no longer being maintained.

This will also have a significant knock on effect lowering the price of family size homes.

Please take into account the devastating effects this will have on the island which already struggles to survive.

Redacted

Sent from my iPad

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Communities Impact Assessment Review for Cumbrae

Date: 08 May 2025 12:06:55

Dear sir/Madam,

As an joint-owner of a second home in Millport, Cumbrae, I would like to add my voice to Redacted objections to the rise in council tax for second home owners. I have been visiting Cumbrae for over fifty years and have enjoyed staying in my family's holiday home for over thirty. The one bedroom flat was bought by my mum and passed down to her children, all of whom regularly use the flat with family and friends, thus contributing to the island economy, Like many flats on the island, it is expensive to heat, due to the age of the building, damp, lack of insulation and the fact that there is no mains gas on the island. It is fine for short-term stays, but would be a challenging flat to live in.

Cumbrae's economy relies on tourism and second home owners have a longer season than da trippers - not just buying from the shops but using maintenance and repair services.

Redacted estimates that the second home levy will cost Cumbrae's economy £500,000, money it can ill afford to lose.

I would like to reiterate Redacted response:

Even though Cumbrae is a small island with a population of just 1,262, it has a disproportionate number of second homes - 30% of North Ayrshire's total. In contrast, 37% of second homes are on the mainland, which has a population of 133,413. This suggests the impact per capita on Cumbrae will be 74 times greater than on the mainland.
The new tax will mean £500,000 is taken from the island economy each year. This is a large proportion of the island's £12.9 million annual income (compared to an economic output for the whole of North Ayrshire of approximately £2.4 billion). This represents a significant strain on a community which relies on tourism and the contributions of the second home owners.
The impact assessment carried out by North Ayrshire Council highlights that 76% of the second homes on Cumbrae are in council tax band A and B. Many of these are small, older properties, often not suitable for full-time occupation by working families. This compares to just 37% council tax band A and B properties on the mainland. The Impact Assessment states: "There is a risk, which is probably more acute in Cumbrae, that this change could potentially lead to more housing supply for lower banded properties being available on the market and that this is not matched by an equivalent level of demand for such properties."

We argued that the Island Communities Impact Assessment hasn't been properly carried out because the National Islands Act states any changes need to take measures so that they don't damage an island community.

The only mitigation suggested by North Ayrshire Council involves allocating 10% of the additional revenue to affordable housing across the whole of North Ayrshire, with no specific provisions for Cumbrae. The Impact Assessment also suggests monitoring the policy's effects post-implementation, but with no strategies for improvement.

We are calling for a proper plan which recognises the impact this new tax will have on Cumbrae. At the very least, there should be a detailed study to assess the condition of the second homes on Cumbrae and to consider what can be done to make them suitable as long-term homes for working families. A programme of works will then be needed to upgrade the properties.

Yours,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Communities Impact Assessment Review for Cumbrae.

Date: 20 May 2025 08:09:21

I am writing regarding the above to question the long term impact of this ill thought out decision to double Council tax for second homes, without any thought for island communities. This island has approximately 50% of homes that are not main homes and the owners of these second homes contribute greatly to the economy of the island. In Cumbrae, in particular, we have had many things negatively affect the economy of the island in the last few years ( issues with ferries including losing our main ferry for 4 months last year, a building site of a town due to the flood defence program and poor weather during the 'season') and this is a further blow which could impact the businesses even further. I own a retail business on the island and have heard many second home owners discussing this and whether or not they can afford to keep their property on. Most of these properties are not suitable for families to live in anyway due to small size.

This seems to me to be a quick grab of cash without thought to the long term impact and I would welcome any review of this decision,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Consultation to review Council Tax on Second Homes

Date: 19 May 2025 17:41:17

Dear Sir/Madam

Consultation to review Council Tax on Second Homes

I recently read about this consultation and contacted North Ayrshire Councillors to ask about it. I understand that the consultation is being driven by residents of Cumbrae but feel that most of the arguments and concerns apply across North Ayrshire in relation to tourism and spending etc. My interest stems from our recently purchased second home in Largs, and given the fact we've now spent almost every weekend in Largs and Millport for the last 2 years, and our friends and family use our flat when we are not there, we feel we should know about, and contribute to discussions.

Despite 'some' opinion, people with small second homes in Ayrshire are not rich people, they are people like us, who have worked and saved for 30-40 years for this lifestyle change. We currently work very hard Tuesday to Friday in another authority, but are in our car to Largs by Friday afternoon to spend our hard-earned salary there, and on Mill port every weekend. We are also there during our holiday periods from work. We did not spend our savings on a flat so that we can go to Largs and sit home every night - exactly what we will have to do, to afford this extra tax. In truth, it is likely that we and many others will make the difficult decision to sell up as things stand. Will this really benefit Largs and the islands if we all sell these 'holiday homes'. We personally spent all of our savings transforming a really run-down, uncared-for flat into a lovely home, but is it really contributing to a shortage of suitable family homes in Largs - I would doubt it. We have already made lots of lovely new friends in Largs, we already support local causes and charity events, we already invest in the local area - eg committing to contributing financially towards new stones and flowers outside the front of our flats where the council used to pay for flowers. We have carefully planned to reduce our working commitments over the next few years in order to comfortably retire to Largs, therefore we obviously have a genuine interest in looking after and improving the local area.

I hope you agree it's appropriate for us to respond to the consultation and consider that a large number of second-home owners on Largs and their families, regularly frequent the local islands and contribute to the local economy. I think all interested parties should have been encouraged to make representation, but do not know about the consultation. I think it was a similar story in relation to the original 'consultation' to introduce the double tax -many people did not know, and therefore made no response. I'd also like to add that others who did know, did not understand, and still don't understand what 'double council tax' actually means. Once explained, people genuinely appear surprised and shocked that double Council Tax does not mean One tax on your main home and another One tax on your second home. We had to work very long and hard to pay off our mortgage before affording our flat, but are now paying the equivalent of a mortgage on 3 lots of Council tax - despite using very little of any service in either local authority.

Clearly we have a vested interest and hope that North Ayrshire Council looks at the long term effects, considering the positive impact that second home owners have on Largs and the islands, as opposed to being swayed by a quick cash injection which may be short-lived and significantly impact on local businesses and the local environment.

Yours sincerely

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Council Tax Charges on 2nd Homes - Island Communities Impact Assessment Review for Cumbrae

Date: 11 May 2025 14:46:12

Attachments: Proposed Council Tax Charges on 2nd Homes - Alan Hill.pdf, Proposed Council Tax Charges on 2nd Homes - Todd Ferguson.pdf

Dear Sir/Madam,

Attached are 2 emails (and a copy of my original email sent below) which I forwarded to Councillors Alan Hill and Todd Ferguson on 23rd June 2023 voicing my concerns regarding the second home levy being proposed by North Ayrshire Council at that date.

My concerns remain the same today now that the said second home levy has been agreed and introduced by the Council. The replies I received from both Councillors are also included in the attachments.

What I find disturbing is the change in Councillor Hill's view from 2023 to 2024.

Millport's position regarding the levy should have been properly considered and fully researched before any decision was reached to impose the rates penalty on the second home owners.

Regards,

Redacted

Copy Of My Original Email

I write regarding the above intention to penalise 2nd homeowners by potentially doubling Council tax.

My wife and I have been ratepayers for our property on Millport, Isle of Cumbrae for over forty years. We regularly visit the island using local shops, contractors and facilities of a place we consider to be as much as home as our main residence.

Our daughters have enjoyed going to Millport over the years rather than holidaying abroad. They have worked in local businesses and have both married Millport boys who continue to have family on the island.

We consider it outrageous that the SNP/Greens obsession to target ordinary working class ratepayers who have saved their earnings and bought 2nd homes to provide pleasure for their family.

What consideration has been given to:

1. The effect this increase will have on the local economy and tourism industry on which the island depends.

It is more than likely this increase will affect the pricing of holiday lets particularly over the summer months. Doubling the rates will only be added to the rental cost. Almost certainly this will impact on regular visitors who annually arrive for the summer months and subsequently local shops and businesses.

2. It is not clear from information available, whether the proposed legislation will include static caravans located at West Bay and Kirkton Caravan parks.

Again any increase would be devastating for summer rentals and owners.

3. My understanding is the main intention is to release 2nd homes into the housing market to deal with the shortfall in rural areas.

I would ask:

who will have the funds to purchase these properties?
how many people are looking for long term accommodation in Cumbrae?
what evidence exists that additional incomers would find employment on the island?
accommodation availability in the town over the years has risen and fallen as can be seen in the local estate agents adverts. There always seems to be properties for sale or rent.
will the intended incomers be able to support their families from income generated on the island or will they require assistance with rent, rates and other outlays? If so how can this be cost effective?

4. Many 2nd homeowners are 3rd or 4th generation families who have a long term association with Millport and have supported the community for many years. Their ongoing involvement should be encouraged not finished by this legislation.

5. As a long standing member of Millport Golf club (40 years) and active for many years on the Committee, I can foresee major financial implications for a club that has been in existence since 1888.

With more than 70% of the membership being 2nd homeowners the likelihood will be the loss of long standing golfers who have had much pleasure from this unique, excellent test of golf in the most friendly of locations. With only around 120 members, even a small percentage loss of membership will be catastrophic for the club's finances and the potential closure of a major attraction of the island.

As active councillors I hope you would give serious consideration to object to this proposal and fight for the future of the island's economy. I assume North Ayrshire Council could opt out of this scheme if sufficient objections were received by local representatives.

I look forward to receiving your opinion and hopefully your support to reject this excessive increase.

If the contents of this letter need to be fo1warded to the appropriate authorities you have my permission to do so.

Yours faithfully,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

CC: Redacted

Subject: Cumbrae Council Tax Premium 2nd Consultation - Call for Contributions

Date: 18 May 2025 11:12:42

To Whom it May Concern,

My Husband and I are writing to you so that our views can be expressed with regards to the original decision by North Ayrshire Council to impose a 100% council tax premium on second homes on Cumbrae and the subsequent decision (by the council) to undertake a review of an island community impact assessment, in relation to this decision.

We own a much loved second home on the island and when we completed the first consultation (via the council website) we shared our concerns on the impact (to the community, as well as to ourselves), that this decision will cause to the island as a whole.

We fully agree with the following points taken from the call for contributions website:

The policy will disproportionately affect Cumbrae's small community, where 30% of North Ayrshire's second homes are located.
The estimated council tax premium on Cumbrae is projected to be £500,589, a staggering proportion of the island's total economic output of just £12.9 million.
The policy will lead to small, difficult to heat flats, being put on the market that are not suited to full-time occupation by working families.
Despite recognising these impacts, North Ayrshire Council has failed in their legal obligation to propose any mitigation of, or improvement to, the policy for our island community.

We also agree with Redacted request for proper mitigation measures that fully recognise the unique and particular circumstances on the island (which are totally different to all surrounding islands). And request at the very least, a detailed study of ALL second homes on Cumbrae to assess their condition and consider possible ways of altering /upgrading them (funded via the monies raised by the second home council tax) to make them suitable for permanent occupation by working families, if this is still considered to be a realistic was forward.

North Ayrshire Council also need to urgently review the potential economic impact and fallout (from implementation of the second home council tax) on the local business in and around Millport; where second homes owners, such as ourselves, contribute massively to the local economy on the island.

As increasing numbers of second home owners continue to choose to sell up (and they are doing with a noticeable increase of properties being listed for sale since this ridiculous decision has been made) it is ultimately the local community and economy on the island that will suffer as a result of the council imposing this decision, despite overwhelming opposition to it by permanent residents and second home owners, alike.

There is no doubt that in the long term this decision will be adverse for Cumbrae in terms of economic impact and long term prosperity of the island, as a whole.

From our own perspective (because of the 100% second home tax decision) we are currently considering our own position, recently having had an updated home report completed (with a view to potentially selling up).

We adore the island and the local community, having many close friends who permanently live in Millport and as second home owners we contribute hugely to the local economy by buying locally and eating and drinking out locally. It will be an absolute tragedy for the community if we and second home owners like ourselves leave the island in droves because of this ill thought out decision.

Because of the unique environment on the island we request that North Ayrshire Council fully considers our views on this matter; with our preferred option being that the planned 100% second home tax is scrapped indefinitely to secure the future of this tiny beautiful Scottish island and its community, which is so loved by everyone.

Thank you.

yours sincerely

Redacted

Sent from my iPhone

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Cumbrae Impact Assessment Review.

Date: 17 May 2025 11:02:45

The Greater Cumbrae second home owners should not have to pay higher council tax charges than any other second home owners in Scotland.

They may only spend a limited time on the island but they probably contribute more to the economy and local businesses while they are here that most of the permanent residents do.

Cumbrae's infrastructure would collapse if the number of permanent residents increased. It only has a small cottage hospital, one doctor, one small pharmacy which provide a stable and efficient service. More people living here would cause irrevocably damage unless the council were prepared to increase services proportionally to the rise in demand including a bigger hospital, more doctors, a dentist, a bigger school, a Lidl and a Primark. Also a completely revamped transportation system would be needed, new road, new buses, and means to cross over to the mainland.

So, be careful North Ayrshire, what you anticipate being a good thing for the community here, will end up costing you more in the long run. Because if services and facilities don't increase, the strain on what is in place just now will cause people to abandon Cumbrae all together.

Don't be greedy, leave the second home owners council tax rates the same as elsewhere in Scotland.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Cumbrae Second Property Tax

Date: 05 May 2025 15:01:27

I am writing to strongly oppose the decision to impose double tax on second properties on Cumbrae. This is likely to result in surplus flats on the island which will inevitably fall into disrepair. It will limit visitors which we rely on economically and change the profile of the island community. This must be stopped.

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Double council tax for second homes on Cumbrae.

Date: 19 May 2025 20:47:58

I would like to bring the following points to the attention of the council. Second homes on Cumbrae make up a large proportion of the population of Cumbrae. Perhaps due to the proximity to urban areas, and the late night Friday ferry for part of the year, I believe Cumbrae is somewhat unique in its pattern of occupation by second home owners.

Unlike other " holiday " destinations which undoubtedly see scant usage of second homes, Cumbrae second home owners tend to utilise their holiday flats often, and out of the main holiday season. They contribute hugely to patronising pubs, restaurants and cafes on the island and their out of season attendance has been essential to keep facilities such as these, open over the autumn winter and early spring. While holiday makers tend to visit very infrequently during these months( and I can absolutely attest to this as I rent out a flat myself), second home owners are still very much in evidence.

They are the main attendees ( having a little more disposable income) at many events. They are the people at the Burns supper dance, the table top sales for the Pipe Band, the fund raising events run by pubs.

To decimate the population of second home owners will disproportionately affect a fragile and finely balanced economy which relies heavily on hospitality.

The accomodation on Cumbrae is ,almost exclusively, tenement accommodation. Often they are one bedroom, with poor EPC ratings, up several flights of stairs, and therefore not suitable for families.

Accommodation on the island is not particularly expensive. This belies the insistence that accommodation is beyond the ability of single people to buy and is scarce - it is not. It is however not particularly attractive to the demographic which NAC insists require accommodation.

I strongly believe that there should be a more nuanced and thoughtful approach to any perceived lack of accommodation, and publication of a study on unintended consequences of the double council tax.

Redacted

Sent from Outlook for Android

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Double council tax isle of cumbrae ref Island communities Impact Assessment Review for Cumbrae

Date: 19 May 2025 16:43:16

To whom it may concern

I would like to object to the implementation to the double council, not only to i find it morally wrong but I was given no notice of the increase to double until the bill arrived for the year. As a result of having this thrust upon me. I find i have to make sacrifices else where from my budget. I appreciate that you have a Budget to , but this feels like a money grab. To say it is for social house would be unbelievable given that NAC have built 6 amenity houses in Howard street and 28 at the new scheme over the span of 50 years That is 1 house per year. I am sure that the strategy of double council tax 200% bill for use of perhaps 25% occupancy does help your budget but not mine I do not wish to become a landlord in order to avoid the double tax, nor do i want to sell. As you are aware many of the homes here are not large enough for families to live in , and many of the air b and bs are serviced by wooden staircases, with no means of escape, which should not be habitable altogether.

Implications to Businesses on the Island

First I will be NOT shopping on the island, I will be bulk buying elsewhere

Secondly I will no longer be eating out in the cafes and restaurants

Thirdly we will no longer be visiting as often ie spending less money in the round

Yours Redacted

nt from Outlook

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Double Council Tax

Date: 09 May 2025 08:36:22

TO WHOM IT MAY CONCERN

I am writing to complain about the double council tax which has been imposed for people with a second home in Millport.

It is bad enough that we are charged full council tax when in my case the flat lies empty for at least 50% of the time as I live and work in Glasgow. I purchased my one bedroom flat (December 2022) when my mother was still alive who I lived with. The original idea was that it would be somewhere I would go for weekends to give us both a break from each other. However, unfortunately she passed away in January 2023 and now I am left with the two houses; one in Glasgow and one in Mill port. I found it tough enough being charged the 100% council tax especially as I say when the flat lies empty most of the time but now I am being charged 200% with the flat still remaining empty most of the time.

I understand it is meant to free up housing for families but as most of the flats involved are one bedroom flats - it doesn't seem to make sense that if I sell up and free my flat that a family would be able to live there.

I also understand that this is being looked at and I hope that it will be resolved and we will get a reprieve from the double council tax as if not, I will need to reconsider my options which it looks like a lot of people are doing.

Thank you

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Fw: Island Communities Impact Assessment Review for Cumbrae

Date: 07 May 2025 13:56:47

From: Redacted

Sent: 07 May 2025 07:36

To: legalpostbox@north-ayrshire.gov.uk

Subject: Island Communities Impact Assessment Review for Cumbrae

To whom it may concern

I am writing to express my opinion regarding the implementation of the second home tax on the Isle of Cumbrae.

My family have owned our small one bedroom flat in Millport for almost 70 years. This has been used down four generations for many a family holidays, long weekends and shorter breaks. We do not let the property. Until the recent changes we were paying approximately £1200 a year council tax. This has doubled after the change.

I fully understand the need to provide affordable housing to local people. I would content, however, that affordable housing is not an issue on the island. Moreover this move is likely to cause irreversible damage to the local economy for the following reason.

Most second home in Millport are not suited for families and are built as holiday homes. So, at best there maybe a change of ownership as those who can't afford the increase sell up and new buyers move in. Demand will be high as Millport is becoming a desirable destination. Hence prices will more than likely increase.
Many new buyers are looking to make financial gain from their properties Either through B&B lets or conversions to HMO's. Experience from all over Britain has shown the adverse effect this has on the local community. These buyers and or renters will bring no value to the local community.
Given the long relationship many people who have second homes on the island and the financial impact they have This change will impact that. All you need to do is look at the impact similar taxation changes have had on communities in Cornwall and Wales. Multiply houses lying empty. No significant impact to house prices and local economies in crisis.

Finally I would also contend that if I am having to pay twice the rate for a second home Then I should be allowed to have a voting right in North Ayrshire So that my voice will be heard.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Fw: Island communities impact assessment review

Date: 17 May 2025 14:09:21

Yahoo Mail: Search, organise, conquer

---Forwarded Message---

From: Redacted

To: "legalpostbox@northayrshire-council.gov.uk"

Cc:

Sent: Sat, 17 May 2025 at 11 : 18

Subject: Island communities impact assessment review

To whom it may concern

I write with disgust at the decision of introducing double council tax for second home owners on the island of Cumbrae. Many second home owners will be forced to sell or leave their holiday homes empty. They are not "rich" people and bring economy to the island. I make sure I shop, eat, socialise in Millport to ensure I support local economy, support business. You will absolutely devastate Millport if a u trun is not taken. Most of these homes are tiny flats and not suitable for permanent living with already problems with heating options and dampness. It will end with many empty homes falling into disrepair, local businesses having to close and residents having to leave the island. I beg a u turn is taken. These home owners choose to spend holidays, weekends and their money in Millport, Scotland, not abroad or elsewhere supporting this beautiful island and people.

Redacted

Yahoo Mail: Search, organise, conquer

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Fw: The Island of Cumbrae Communities Impact assessment Review

Date: 16 May 2025 16:41:10

Dear Sir/Madam

My name is Redacted, my contact number is Redacted I live Redacted

I am objecting to the double council tax that you have implemented for second homes or holiday homes.

I have been visiting Cumbrae for over 20 years, 2 and half years ago I decided I wanted to purchase a holiday home on the island, I saw a bit of Scotland's heritage for sale which is Redacted I decided to purchase the property for 3 reason, firstly I had somewhere to stay when visiting my favorite place in the world and secondly, I saw that Redacted was run down so I invested my time and money upgrading the property which I believe looks a lot better which also encourages tourist to visit the Island to see Redacted and thirdly, I had a long term view to move permanently to the Island however, the jobs market on the Island is not very favorable to someone that needs to be in employment. I also contribute to the Islands economy when I visit every month.

I was not expecting to pay double council tax when I purchased the property, Redacted is a tiny one bedroom house which if was still on the market would not be suitable for rental accommodation for a small family. I am regrettably considering if it is financially viable for me to continue to own or visit the Island given I already contribute to North Ayrshire Council.

Please consider this objection carefully and respectfully.

Regards Redacted

From: Redacted

Sent: Friday, May 16, 2025 4:36PM

To:

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Fwd: Island Communities impact assessment review for Cumbrae

Date: 18 May 2025 11:34:22

Sent from my iPhone

Begin forwarded message:

From: Redacted

Date: 17 May 2025 at 15:06:47 BST

Cc: Redacted

Subject: Island Communities impact assessment review for Cumbrae

I am a second home owner in the town of Millport. I've had my small one bedroom flat for 8 years now and I feel that myself and others in my very fortunate position are being unfairly and unjustly targeted by your council tax increase. The community of second home owners on cumbrae bring much needed cash to the local businesses and pay towards amenities such as refuse collection. My family and I use our home all year round and do not rent it out. We've become friends with many islanders, business owners and fellow second home owners and know that this increase in our council tax is a very unpopular subject. I now have £100 less in my purse to spend in the local shops, pubs and restaurants, which is a huge pity to those running and working in these places. I've also noticed a huge increase in properties going up for sale in the town as a direct result of the council tax increase. The majority of these properties could not support a couple or a family living permanently on the island as they are too small, but perfect for a few days or long weekends. I feel that the council has not thought well enough about the consequences of raising the council tax for second home owners and of the possibility of crashing an already fragile island economy in the process. I seriously hope that the council reverse this policy before any permanent damage is done to my favourite place on earth.

Yours sincerely

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Fwd: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 15:52:37

---Forwarded message---

From: Redacted

Date: Mon, 19 May 2025, 23:49

Subject: Island Communities Impact Assessment Review for Cumbrae

To: <legalpostbox@north-ayrshirecouncil.gov.uk>

Dear Ayrshire Council,

The decision to impose double council tax on second homes in Millport is very short sighted and detrimental to the island community.

Actively trying to force second home owners to sell their properties by sanctioning a punitive 100% increase in council tax is counterproductive. North Ayrshire Council have openly stated that the majority of second homes in Millport are Band A and B tenement properties that are not desirable to Millport residents due to their smaller sizes and not being energy efficient (typically rated F and G in EPC terms). Second home owners are unable to apply for ECO grants to improve the energy efficiency of their properties.

My 2nd floor tenement flat, similar to many on the island, has been owned by my family and passed down through generations for over 25 years. It is used for family time to create memorable experiences and not leased out to generate income.

No consideration has been made as to where a second home owner is supposed to find an additional £1035.84 (in my case) from, to pay a bill that affords them no benefit. My pension has not suddenly increased by that amount and I would challenge the majority of council employees to find that amount from their wage packet in the current economic climate! It may have been more palatable if a significant amount was designated for affordable housing, however the council has the audacity to state that it guarantees only 10% towards that purpose.

When my family stay at our flat, we actively support the local economy by purchasing lunches and dinners out at the various cafes and restaurants. We deliberately buy supplies on the island rather that going to the supermarket in Largs. We use the various activities available such as bicycle and watersports hire and children's activities.

Ousting a large proportion of second home owners will mean a rapid decline in holidaymakers, who spend their hard earned income at the various businesses in Millport. How many small businesses will close due to this? How many of the 1,262 resident islanders will leave because there is insufficient income during the already short tourist season?

I urge North Ayrshire Council to reconsider the decision to target second homeowners and be mindful of the Islands (Scotland) Act 2018, which "...seeks to help create the right environment for sustainable growth". I strongly believe that the double council tax imposition will have the opposite effect on the Millport economy.

I look forward to hearing the results of this consultation.

Yours faithfully

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Impact assessment review for Cumbrae

Date: 20 May 2025 17:20:34

Dear sir or madam

I understand from Redacted that you are seeking consultation. I understand the concerns noted in relation to the volume of holiday homes on the Island and the additional cost to owners, however as a former holiday home owner and now permanent resident of Millport I'm not convinced that there will be a huge number of houses sold off by second home owners.

I suspect there is sufficient demand that the increased cost may not put many people off from paying the additional cost. I don't know what the cost on Cumbrae is, but I understand that the cost of annual fees for caravan owners can be high and this appears not to deter owners. It would be interesting to do a comparison for Cumbrae caravan site fees v council tax and perhaps this might help inform a decision? So I expect a wider review could be helpful.

In addition, second home owners have the option to rent out when not using to raise income and potentially cover the cost. I have experience of this myself. This wouldn't necessarily help a housing shortage but should bring in additional income to the island as I am aware that homes can lie empty for significant periods.

Of concern is the additional and increasing cost of the ferry charges and this might have an impact when combined with the higher rates.

Therefore I think a further review would be merited.

Yours faithfully

Redacted

It would also be interesting to find out the impact in other holiday towns of this policy.

Head of Democratic Services

North Ayrshire Council

Cunninghame House

Friars Croft

Irvine KA12 8EE

12 May 2025

Re: Second Homes Council Tax Consultation Dear Elected Representatives and Head of Democratic Services,

I am writing to express my deep concern and anger with regard to the imposition of double council tax on second home owners in North Ayrshire.

I am fully aware that there is concern about affordable housing in North Ayrshire which is apparently being addressed in some measure with new homes under construction. It is, in my opinion, a fallacy to equate second homes with affordable homes.

Was a detailed independent survey of second homes undertaken other than the counting the number prior to the decision to implement this double council tax levy?

Was any differentiation made between second homes used as holiday homes, available for 140 days per year, and those which are not holiday homes?

Were the implications of double tax on residents, businesses, economies, tourism and second home owners carefully considered?

It is my understanding that a property whose rateable value is less than £12,000 and becomes a holiday home subsequently becomes exempt from any council tax and owners reap the income from holiday lets.

Yet a second home not available as a holiday let is now required to pay 200% council tax. How can that be fair?

Those of us who do not offer our properties for holiday lets are the victims of unfair and unjust discrimination. We have paid 100% council tax, now 200%, contribute to the island economy, participate in island life and employ local tradespeople when required. We are left severely stressed and uncertain.

Since a number of second home owners are now applying for a licence to convert to holiday homes and become exempt from any council tax, will there be a recount of second homes paying 200% tax?

To add insult to injury, only 10% of income from 200% council tax is allegedly ring fenced for affordable homes.

This is simply taxation without representation and a breach of human rights.

Yours sincerely,

Redacted

18/5/25

Second Home Tax Review

Dear Sir

I write to submit the following views in relation to above.

1. N.A.C. consultation regarding issue

I watched committee meeting on live ... 59% against. Referral of elected member to Electoral Commission ..... interests must be declared. No detailed Impact Assessment National legislation .... one glove sits all

2. Policy decisions

I have worked in local authority since 1973. In Strathclyde era I was involved in shaping D.M.R within the education sector. I have been involved with Scottish Government in shaping legislation. With respect I have been to more consultations than you have had Christmas dinners. The words 'Democratic Service' don't ring true. In general terms policies delivered by local authorities are shaped by officer who rarely live in the local areas, in some cases C.E.Os don't even live in the authority they oversee.

3. Stats

I will not go over the financial impact which has been highlighted in media all over U.K.... amazing coverage of injustice.

Let me drill down to reality My second home .... 26 sq metres now £221.94 per month.

Elec. costs £55 per month

Ferry costs .... extra if car required.

Few council services on the island, Power cuts.

Imagine a senior officer of the council coming to live here with a small family .... sorry back to reality .... Reality is that the notion of freeing up housing stock for young families is excellent but on an island with no work (365 days) Irregular ferry services plus associated costs.

4. Second homeowners

Let me profile myself to help you improve your views.

I go to my 2nd home nearly every week of the year.

I like to think I support the financial and community parts of island life. My island interests ... I sign in Community Choir .... I am part of the Church community. I support all shops and services. I support the Elderly Forum/British Legion.... (I water plants on flower beds sponsored by W.R.I) I support the new Town Hall Project.

Why .... because it is important ... Community Empowerment ... used to be important!

5. Why should Cumbrae be an exception. Is it different?

Scottish Gov policy is to sustain island life. The 2nd home tax will not help Today 12 houses are for sale in Millport .... some since 2023. People are not queuing up to buy. Perhaps you could open a Council office and send a few folk over. I think not. The reasons for exemption have been well documented in local and national press.

Now here is a fact which I think the press should pursue and the public have a right to know ... The figure is 7,753,052 ... I am sure you will know this number 2,700 .... you will know that ... 1376 (pop of Cumbrae).

£7,753,052 UNPAID COUNCIL TAX in 2024/25

2700 approx number of non-payers (double pop of Cumbrae)

What is N.A.C. doing to pursue this element of the budget? Cumbrae is an easy target.

The future .... my experience of local government says NOTHING will happen ... another tick box consultation ... little groups suffer. Remember you front 'DEMOCRATIC services'

Time for fairness,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island communities impact assessment review cumbrae

Date: 11 May 2025 15:18:27

Why did the council carry out the review then completely ignore the results? Cumbrae is a special case and should be treated as such - especially with regard to low value tenement properties. I was born and brought up in Millport and have had a second home there for a out 30 years.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Cc: Redacted

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 10:28:37

Redacted

20 May 2025

Dear Sir / Madam

Council Tax Premium Consultation and Island Communities Impact Assessment Review for Cumbrae

I refer to the recent introduction of Second Homes Council Tax.

As the owner of a very small studio flat (less than 200sq ft) in Cumbrae I am dismayed and disappointed at the introduction of a 100% increase in council tax.

I bought this property in 2001 when councils discounted council tax by 50% in order to increase occupancy of properties not suitable for permanent homes.

Since then we , as a family , have spent most weekends and holidays in Millport throughout the year, supporting the local community and economy by using shops, pubs, restaurants and attending community events. This financial support is particularly important to Millport during the winter months when day trippers, holiday makers or caravan owners do not visit the island.

With the increase in tax for second home owners this financial input will no longer be available and local businesses will suffer.

I understand that this premium is to try to increase affordable local housing stock but my property, and most of the second homes on Cumbrae would not be suitable for full time occupancy and there has never been a shortage of this type of property to buy at market value on the island.

I understand from your council meeting that this ' will be monitored' but it was not clear as to how and when this will be done and what exactly will be monitored.

I understand that Redacted has called for ' proper mitigation measures that recognise the particular circumstances on the island' and have asked that a detailed study of second homes be undertaken to consider if they could be suitable permanent homes for families . I fully endorse this request and support Redacted call for a Review of the Island Communities Impact Assessment with particular reference to Millport.

I look forward to hearing from you .

Yours faithfully

Redacted

My contact details are at the above address or

Redacted

Sena from my iPad

From: Redacted

To: Legal Postbox (shared mailbox)

Cc: Redacted

Subject: Island Communities Impact Assessment - Isle of Cumbrae

Date: 20 May 2025 19:56:17

I am writing, as an affected property owner, to request a full review of the North Ayrshire Council's process regarding the Island Communities Impact Assessment (ICIA) and its effect on the Isle of Cumbrae economy.

The implementation of the policy to impose a 100% surcharge on second homes was approved before the end of the statutory consultation period and assessment of the impact on the island community was not properly considered.

PROPERTY CONSIDERATIONS

With respect to our property, it is a small 1 bedroom flat in a subdivided property and is totally unsuited to permanent occupation as a family home, due to lack of bedroom space and almost total lack of storage.

The bedroom is suitable only for 2 beds in bunk bed format. The kitchen facilities are limited to a self contained hob, sink and fridge unit, with no oven facility included. Cooking is therefore very limited in scope.

The property has not been inspected by NAC prior to this policy being implemented. It would be clear that the property is unsuited for family accommodation, and can only be used for short term stays. It is not therefore depriving anyone, local or otherwise, from purchase as a family home for permanent residence.

In general, the lack of employment options on the island and total reliance on the ferry service/weather conditions for anyone working on the mainland would deter most people of working age to come to live on the island, and thus demand for family sized properties is limited.

The imposition of this additional charge will adversely affect the attractiveness of coming to the island, and this will therefore act to the detriment of the local businesses.

PROPERTY OWNERSHIP

Redacted

Submitted: 20 May 2025

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review

Date: 20 May 2025 10:19:15

I am contacting you as a result of my disappointment at the decision to disproportionately impact second home owners with the Council Tax hike .

I have a property at

Redacted

It is solely used by myself alongside friends and family for holidays .

I do not rent out my property so make no additional income, I contribute less to rubbish collections and have no requirement for schools.

I do however bring additional income to the island at local businesses which I support.

These businesses will certainly be affected by the certain reduction in 2nd home owners.

There should be more research carried out to confirm this rise is proportionate to the gains to the Island .

I am Redacted

Home address:

Redacted

Regards

Redacted

Sent from Outlook for Android

From: Redacted

To: Legal Postbox (shared mailbox)

Cc: Redacted

Subject: Island Communities Impact Assessment for Cumbrae in relation to the second homes council tax premium

Date: 20 May 2025 08:48:02

Dear Sir / Madam

Island Community Impact Assessment Review for Cumbrae

I want to add my opposition to this proposal based on my actual experience of being a resident of Cumbrae over much of the past 50 years.

First of all the drafting of this second homes legislation should have omitted those properties which could never be designated as "year round" or "family" homes due to the size and condition of the properties, particularly the high volume( 76%) of Band A and Band B flats that are currently second homes in Millport.

1. The majority of these 2nd home flats in Mill port are single room studio properties or derivations on the traditional tenement "Room and Kitchen" which in modern times are only suitable for a summertime weekend getaway for a single person or a couple

2. These Victorian construction, draughty, and poorly insulated properties are totally unsuitable for all year living, particularly in winter, due to their poor insulation standards leading to high running costs. The lack of gas on the island restricts the choice of heating systems for these tenement flats to inefficient (mostly old) electric heating systems.

a. No cost effective solution has yet been identified to effectively insulate these properties due to their size, construction type and period features

i. This is widely understood within the Carbon Neutral Cumbrae Project operating on Cumbrae

b. These properties remain expensive and uneconomic to heat in winter time, making them unsuitable for year round living,

2. These small flats could never house a family which is the intent of the "doubling of the council tax" to bring homes into permanent occupation

So properties at the lower end of the Council Tax bands should have been made exempt from this punitive tax or adequate funding identified to bring them up to a modern standard for year round living

Secondly the number of properties affected on Cumbrae is disproportionately much higher than any other community in North Ayrshire, and therefore specific mitigations should be in place for the community on Cumbrae

Thirdly as Cumbrae is an island covered by the Islands Act requires that an island specific impact assessment is prepared where a proposed policy is likely to have an effect on an island community which is significantly different from its effect on other communities.

Shops and businesses on Cumbrae benefit from weekend and part time residents including second home owners, and they add to the economy of the island. This policy contains no mitigations for the loss of business by second home owners abandoning properties affected by this punitive tax

These second home owners also ensure that old properties are in some effective use rather than remain derelict and unloved, which is a real risk that has not been considered within this policy.

The punitive nature of the double council tax will result in people being unable to sell these flats, and leave them un-occupied. The prospective result of this policy driving a higher than average "empty and derelict" properties onto Cumbrae has not been considered within the mitigations

The impact assessment carried out by North Ayrshire Council does not propose any improvement or mitigation against the identified negative impacts the policy may have on Cumbrae. It simply proposes monitoring the situation after the policy has been introduced to assess its impact.

I sincerely hope that this policy will be reviewed so that the real impact on the community on Cumbrae is taken into account. There is too much reliance on knee jerk policy and political objections to 2nd homes which takes no account of the reality on this small island. Please conduct an extensive impact review and amend this policy.

Thanks

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island communities impact assessment for Cumbrae

Date: 05 May 2025 22:03:06

To whom it may concern,

I have just read Redacted view on the second home council tax premium.

They are 100% correct in all their assertions. It is unfair that a small fragile economy is burdened so disproportionately. All this will achieve is a glut of low value flats being sold with no demand. Much of the property in Millport is unfit for full time habitation.

The second home owners that own the small flats in Millport have likely paid between 50 and 100K. Although owning a second home is a luxury, because of the affordability of the housing stock in Millport, it is a luxury that is achievable with a moderate income.

I would guess that most mortgages will be paying around £2,500 per annum. That's what ours is on our 60K flat. This plus council tax is £3,700. Pushing this up by 50% to 5K is unsustainable.

This policy will not achieve its objectives. There is already very weak demand for the housing, look at the prices. The housing is unstable for long term occupation. It won't raise much money, as people will sell up. It threatens to crash the Cumbrae economy and housing market.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review (ICIAR) for Cumbrae COMMENT

Date: 06 May 2025 17:59:01

Good afternoon

As a second home owner with a property on Isle of Cumbrae (Millport) I want to comment on the impact the 200% Second Home Council Tax is creating. In no particular order as I consider each point is valid individually however combined the resulting impact is significant.

Island Communities Impact Assessment Review (ICIAR) was not carried out properly and contravenes the National Islands Act as there's no evidence of any potential measures to counteract the damage the introduction of the 200% Second Home Council Tax has on the small island community on Millport Isle of Cumbrae.
Second home owners, many having long established connection with Millport, contribute to the local businesses thereby maintaining these services/facilities for the permanent residents which would otherwise be at risk of limiting the availability of such.
A significant number of second home owners are members of the local golf club which supports 3 full time & 1 part time members of staff all of whom reside permanently on the island. The impact of imposition of the significant increase on Council Tax may result in those members deciding not to renew their membership in future year (2025 year fees having already been paid) risking the viability of the golf club and potential redundancies. Not renewing due to property sale or financial affordability impact; paying 200% tax & membership fee from a limited income.
Suitability of property types to address the housing shortage needs. A significant number of the second home properties are NOT suitable for families either due to size (one bedroom flats) or the condition (heat loss/ overall fabric of building) and will not address the housing needs.
Supply and demand of suitable housing to address the housing shortage needs. Following the introduction of the 200% Second Home Council Tax the housing market in Millport has seen a surge of 1 bedroom flats coming onto the market. The demand for these properties does not match the supply suggesting these are not suitable properties to address the housing shortage in Mill port .... If indeed such exists.
North Ayrshire Council has stated 10% of the additional revenue generated from the 200% Second Home Owners Council Tax contributions will be earmarked for affordable housing across the whole of North Ayrshire however there is NO direct or specific provision for affordable housing purely for Cumbrae. Therefore, the second home owners of Cumbrae, are supporting not their local community but paying into council services on the mainland delivering zero benefit for Cumbrae.
Not aware what North Ayrshire Council plan to use the remaining 90% of the additional revenue generated from the 200% Second Home Owners Council Tax contributions. The lack of transparency needs addressing to ensure that the revenue generated is clearly identified, accountable and is NOT used to prop up NAC budget shortfalls.

Please acknowledge receipt of my comments and advise me if I will receive any feedback once the consultation period closes.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities impact Assessment Review

Date: 19 May 2025 12:10:18

Dear Sirs,

I am writing to you in relation to the recent increase of council tax on second homes on the Isle of Cumbrae that is garnering media attention. At the time of the original consultation many people commented that doubling the council tax on the already damaged island economy would bring further economic decline for the island. When I refer to damaged economy I am making reference to the impact of covid that the island has yet to fully recover from and more recently the ailing Calmac ferry fleet that could not withstand the pressures of tourist season last year alongside the flood defence works.

At the last council meeting, the voices of many concerned members of the public were not heard when the decision to double the council tax was made. The meeting agenda was more focused on what the additional revenue into the council would be and how they would disproportionately deliver it across the wider community rather than support the area that the additional revenue was coming from. It was very apparent that the financial drivers for the local authority outweighed the concern for the local economy.

In some respects I could understand if all the additional funds from doubling the council tax was reinvested in the community of Millport however that was not the case and the island is taking a double hit on its economy.

As pointed out to the local authority previously. The incentive to double the council tax was to encourage second home owners to sell their property to families thus reducing the housing crisis across the constituency. However, this is not the case for the Isle of Cumbrae there is no demand for families to move onto the island so second home owners are having to sell to other second home owners as no families are wanting the properties on the islands.

There are a number of reasons for this.

The reliability of the ferries is a major factor, there are little to no job opportunities on the island for work and the jobs that are available are low to minimum wage.

Currently the investors on the island are the second home owners who use the shops and the pubs along with the day tourists however due to the increased costs for council tax the second home owners are naturally investing less into the economy and the impact of that is already showing. The council needs to understand that when you take an additional £100 a month out of the pockets of second home owners it does not deter the vast majority to sell their property instead they are spending less in the shops and public houses greatly effecting those whose livelihood depends on the businesses.

Eventually the decision to double council tax will tum Millport into a ghost town as the shops will close and the council will loose the rates revenue from the island so a short term gain will result in a long term economic crisis that the island will not recover from.

I respectfully ask that the local authority and the councillors listen to their constituents after all they are the people most affected by this ill thought decision.

Kind Regards

Redacted

Sent from Outlook for iOS

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities impact Assessment Review

Date: 19 May 2025 10:56:45

Dear Sirs,

There are a number of reasons for this.

The reliability of the ferries is a major factor, there are little to no job opportunities on the island for work and the jobs that are available are low to minimum wage.

I respectfully ask that the local authority and the councillors listen to their constituents after all they are the people most affected by this ill thought decision.

Kind Regards

Redacted

Sent from Outlook for iOS

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review Cumbrae

Date: 10 May 2025 19:27:43

I write to comment on the Council Tax policy that North Ayrshire council is implementing on second homes. I agree that there is a need for more housing, particularly family homes for residents and workers on Cumbrae. Local businesses struggle to recruit and retain staff due to the lack of affordable rental and residential homes and I'm aware of local working families who can't get accommodation, people have had to leave the island because of this and the issue has been raised as a problem at many consultations including by the Scottish Government Islands Team and NAC while developing the Place Plan.

I attended a meeting of Cumbrae Community council at which local councillors explained to second home owners how they could circumvent the tax, either by renting out their homes for 70 days or by registering them as a limited company, so avoiding council tax altogether. I thus don't believe the policy will be effective & could actually result in a lower council tax take than before due to the publicity surrounding the exemptions. I would be interested to know how many properties actually pay council tax at the moment, i.e. how many already avoid council tax in this way.

The problem of lack of housing should be addressed in the first instance by building more council houses - I know NAC has made some welcome progress already with tis, however to solve the unique problems that the island has, the housing list would need to give priority to residents of, or workers coming to, the island. That perhaps would need a change of centralised policy, which could be defended given the circumstances specific to Cumbrae. There is also a need for 'sheltered' type housing for older people who could live semi-independently with some support and which may free up larger homes for families. There is no Care Home on the island so frailer older people stay on, often in accommodation unsuited to their needs, as the alternative is to leave Millport and family and friends.

Another effective way of releasing housing in the sho1t te1m could be to exempt self-catering holiday accommodation from the islands and remote areas hospitality relief, ensuring that properties that could be used as homes are contributing to the services provided. This may 'nudge' some on to full term rental availability or for sale to permanent residents but I appreciate could be politically controversial ( and very unpopular with self-catering accommodation providers). An alternative may be to have a limit placed on the number of self-catering licences issued on the island.

Should the double taxation policy still go ahead, there is a strong case for sub-categorising Band A properties. Band A council tax homes in Millport include 2-bedroom semidetached bungalows and 2-storey 2-bedroom apartments with sea views, so not all are small and unuseable as permanent homes, although a number will be. It would be reasonable to exempt small studio/single room-type second homes from double taxation, as these are often properties that have been passed down through generations of families and some current owners would genuinely struggle to pay. These types of holiday homes wouldn't lend themselves to permanent residency and there's a danger that we lose as regular visitors those families who are welcomed as long-standing members of the Millport Community and who undoubtedly contribute to the local economy, while still failing to release habitable properties for permanent residents. I appreciate this would be a time-consuming exercise but could be worthwhile as part of a survey of the standard of accommodation - much may already have been done as part of the Energy Efficiency scheme survey work on the island.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review Cumbrae

Date: 19 May 2025 11:21:25

Good afternoon

I am asking you to reconsider the doubling of second home council tax for Cumbrae. My small one bedroom attic flat is in victorian conversion property. The bedroom is so small there is no way it would be considered as a permanent home. But has worked well as a bolt hole holiday home.

There are I'm sure many properties ,on the island, that fall into this category. You are charging me £2071.68 per annum for this Band A property. This is not sustainable and puts the island economy at risk, as home owners sell these properties.

On visiting the island I contribute to the economy by utilising the many small businesses that require the income provided by second home owners.

Please reconsider this tax increase before small businesses suffer the lack of income provided by second home owners as there is no way the population of c1300 would sustain these businesses.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbra

Date: 20 May 2025 22:29:51

To Whom it May Concern,

I am writing to express my concern regarding the implementation of double council tax charges for second home owners on the Isle of Cumbrae and would like to highlight the negative consequences this could have on our island community.

Second home owners play a vital role in sustaining the island's fragile economy. We, along with many other second home owners, regularly spend considerable amounts of money in local businesses---cafes, pubs, restaurants, and shops-which helps keep these businesses viable during off-peak seasons. This spending plugs the gap left by seasonal tourism, ensuring year-round economic activity. We know this because we frequently meet with other second home owners who share the same commitment to supporting the island community.

Contrary to the assumption that second home ownership restricts housing opportunities for locals, recent developments suggest otherwise. The council itself struggled to attract permanent residents to newly built social housing on the island. This indicates that there is not currently a high demand among local families or settlers to relocate here full-time. Therefore, second home owners are not displacing potential residents. The double council tax may force second home owners to sell their properties, which could result in an increase in empty homes and a decrease in off-season spending damaging the local economy.

Many second home owners have purchased run down properties/properties in need of repair and invested considerable time, effort and money bringing them back to a high standard, not only improving their condition but also enhancing the overall appearance of the island.

Our property, for example, was in a state of considerable disrepair when we purchased it. It required extensive upgrading, including a full central heating installation, full rewiring and a new roof-all completed at great personal expense.

We urge the council to reconsider this measure to support both full-time residents and responsible second home owners who are actively contributing to the island's wellbeing.

Yours sincerely,

Redacted

Sent from Outlook for Android

From: Redacted

To: Legal Postbox (shared mailbox)

Cc: Redacted

Subject: Island Communities Impact Assessment Review for Cumbrae - input from Millport Golf Club

Date: 12 May 2025 15:17:29

Dear council,

My name is Redacted and currently lead the management committee of the Millport Golf Club in the role of club captain.

I would like to provide you with some context around the role of the golf club within the island economy and the threat to the club's viability introduced by the additional tax on second homes.

Role of the club in local economy

Millport Golf Club is quite unique inasmuch as it serves as a tourist attraction here on the Isle of Cumbrae with less than 25 percent of our overall membership (i.e. fewer than 50 people) being permanently resident on the Island. It secures full time employment for 4 island-based employees, including 3 Greens staff ( one being an apprentice) - in particular the 3 Green staff would not be able to find local skilled employment if the club was to close for any reason. During the holiday season, the staffing requirements rise to cover Bar, Restaurant, Catering and Shop staff. Our income is largely from visitors and second home owners. Last year we had over 1500 tourists play golf here, all contributing to the wider local economy. A survey of our off-island members in 2022 indicated an average weekend spend of £250 across the Island's hospitality businesses and shops. This represents an annual contribution to the wider economy of around £800,000 providing much support to the ongoing viability of island-based businesses and helping provide ongoing job security for many island residents.

Other benefits to the community

Over the the last few years the island has lost many of its sports and recreational facilities, for example tennis courts and sailing centre. The golf club has managed to survive by encouraging participation across all ages and abilities. We work hard to give an all inclusive offering, including reduced cost mobility priority passes for our buggies to enable access, we offer Beginner and Returner Memberships for £200, Juniors up to the age of 18 are £50 per annum and the Cumbrae Primary School Children receive free membership to encourage a love of sport and enjoyment of outdoor activities. We offer Junior Golf lessons provided by trained coaches on Friday evenings through the summer months. In addition we provide facilities for the local archery club, curling club and our staff even cut the grass on the local park to make the football pitch playable.

Impact of additional tax on second home owners

While in many parts of the country it may be economically beneficial to replace second home owners with permanent residents, the likely impact on Millport Golf Club and consequently the island is quite the opposite. The golf club is primarily a tourist attraction.

The town is too small to support a golf course on its own - there would never be enough golfers and the cost would be too high. Second home owners on the island are essentially tourists who are guaranteed to come multiple times every year, bring friends and family and spend money. The majority of golf club members come from this population and their contribution to the club provides the foundation on which the club survives year on year.

Already some such members have put their flats up for sale and many are considering their position. It would be a tragedy if the island was to lose the golf course and all the associated benefits because of a tax that is designed to address a problem that affects a tiny minority of disparate locations elsewhere in the country. I suspect this was never the intention of the change in tax rules.

I would be happy to provide more details on costs and benefits or contribute in any other way to the impact assessment if required.

Kind regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island communities impact assessment review for Cumbrae

Date: 20 May 2025 22:37:21

Dear Sir or Madam,

I am writing in regard to the introduction of double community tax on second home owners.

The properties which are occupied by second home owners are mostly unsuitable for families to live in full time due to being old buildings which are difficult and expensive to heat.

We continually contribute to the island economy throughout the year not just in the summer months but having to pay double community tax would have a serious impact on the amount of money we would then be able to spend on the island. Second home owners play a vital role in sustaining the islands fragile economy.

Yours sincerely,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 21:29:32

Dear Sir/Madam,

I write in connection with the review of the island community impact assessment for Cumbrae relating to the 100% council tax premium on second homes to register my objection to the policy.

I am concerned that the tax on second homes will have a disproportionate impact on Cumbrae, a small island with a fragile economy that is heavily dependent on tourism, including the substantial contribution from second home owners. Much of the town of Millport on Cumbrae is within the 30% most income deprived data zones in Scotland and among the 10% most employment deprived data zones in Scotland. The tourism related sectors on the island (accommodation and food service activities, arts, entertainment, and recreation) account for a quarter of GVA and 22% of all employment. The policy is likely to discourage second home owners, leading to a reduction in income for the island and an increase in properties being vacated and offered for sale. The increased annual costs of ownership could also result in reduced maintenance, starting a spiral of decline that had been reversed in recent years. However, the policy will not have the intended outcome of increasing the number of homes occupied on a more permanent basis and increasing supply in the private rented sector, as the type of properties that will become available do not match the profile of the properties that are likely to appeal to prospective permanent residents. The associated unemployment may lead to fewer permanent residents.

76% of the second homes on Cumbrae are council tax band A and B properties (compared with just 37% on the mainland). Many of these properties are small one- or two-bedroom tenement flats built in the 19th century. Whilst they are adequate for temporary occupation as second homes in the warmer months, many are unsuited to full-time occupancy and are not large enough to provide homes for working families. They tend to be small and expensive to heat to a comfortable level in the winter.

In summary:

The policy will disproportionately affect Cumbrae's small community, where 30% of North Ayrshire's second homes are located.
The estimated council tax premium on Cumbrae is projected to be £500,589, a staggering proportion of the island's total economic output of just £12.9 million.
The policy will lead to small, difficult to heat flats, being put on the market that are not suited to full-time occupation by working families.

Yours faithfully,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 21:03:06

Dear Sir/Madam,

Second Homes Council Tax Premium Increase.

I refer to Redacted recent article on their website calling for proper mitigation measures that recognise the particular circumstances on the island. At the very least, a detailed study of second homes on Cumbrae should be undertaken to assess their condition and to consider possible ways of altering them to make them suitable for permanent occupation by working families. A programme of works will then be required to upgrade those properties that need it.

I request that you action the study urgently due the impact the second homes council tax premium increase will have on the future of our community,

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 20:53:37

To whom it may concern

I am writing in regards to the above review. I am a second home owner of a studio flat and find it shocking the council tax is nearly double mortgage payments.

I would like to know what benefit this decision is making to the island especially such a home for permanent residence? What will the council do with the additional council tax to support housing shortage on the island, will there be investment in house building?

My family of 3 visit the island throughout the year spending money in the shops, restaurants, amusements. In the middle of winter Millport is a ghost town and I support local businesses by spending money in the area as opposed to my hometown. We have reduced visits already and will do going forward due to having to budget the double council tax, I have spoken to others who are taking similar action. This will have an impact on business especially out of season.

Regards

Redacted

Sent from Yahoo Mail for iPhone

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 20:06:54

Following North Ayrshire Council's decision to levy a 100% second home premium on council tax for "holiday homes" this e-mail is written in opposition to that decision.

Personally, I already own a "main residence" in Irvine, North Ayrshire and pay full council tax on that property. I also own a "holiday flat" on Isle of Cumbrae.

As I recall, the main purpose of the council tax is to pay for "services" such as refuse collection, libraries, water and sewerage. When resident in Irvine I of course use these "services" and similarly when I am in Cumbrae but it is not possible to use these same services, at the same time, in the two different properties.

When the Cumbrae flat was first purchased in 2000 NAC discounted the council tax by 50% on the basis that the two properties were within the same council area and in a sense "appeared" to recognise that both properties could not be "occupied" at the same time by the owner.

The 50% reduction was then reduced to 10% which subsequently disappeared now with a 100% surcharge being applied in 2025. Effectively this means that NAC is charging three times council tax on two properties in their their council area. Can I ask how many properties within the council area are currently and cumulatively in arrears of their Council Tax payments.

The main industry on Cumbrae is tourism. Employment of existing full time population is sustained and largely supported by second home users. This includes Calmac ferries, connecting bus services, local shops, restaurants and bars.

A great majority of second homes consist of one bedroom flats (of which ours is one) in older properties. Such properties might prove challenging in obtaining the funding from mortgage providers for individuals wishing to take up permanent residency on the island.

Frequency of ferry services provide challenging conditions for anyone working shift patterns on the mainland, whilst residing on the island.

Static caravans used as "holiday homes" pay no council tax with a occupancy restriction being normally applied in any one year.

NAC currently provide "visitor moorings" in Millport, Lochranza, Whiting Bay and Brodick at absolutely no financial cost to the owner of the moored vessel !

I do not object to paying a fair council tax but feel that NAC have simply "jumped on" National Government lifting of restrictions which might result in short term revenue gains with possible long term losses.

I hope that the Council will look again at their decision and formulate proposals together with residents to reach an amicable solution to all concerned.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: ISLAND COMMUNITIES IMPACT ASSESSMENT REVIEW FOR CUMBRAE

Date: 20 May 2025 19:33:06

Dear Sir/Madam,

I am writing to you regarding the recent decision to double council tax on second homes on the Isle of Cumbrae.

This policy is already having a detrimental effect, as seen by the increasing number of properties being listed for sale. It's important to consider that many of these properties are not suitable for permanent residancy. Therefore, this increase in listings isn't necessarily helping local renters or those wanting to move to the island find affordable housing. In fact, it's quite possible that the increased supply will lead to these properties being bought as businesses, such as Airbnb rentals. This scenario could result in North Ayrshire Council receiving no council tax revenue from these properties, which is the opposite of the intended double taxation.

Furthermore, I am concerned that this decision seems to overlook the results of the initial consultation, where most participants voted against doubling the council tax. This also appears to go against the National Islands Act, which requires that extra consideration be given to prevent harm to island communities. I would appreciate it if you could clarify why this policy was enacted despite the clear opposition voiced during the consultation. It raises questions about the value and impact of these consultations if the outcomes are ultimately disregarded.

For many years, second home owners have been an important part of Cumbrae, contributing significantly to the local economy by regularly supporting local businesses. The island's economy relies on both tourism and the spending of second homeowners, which is especially crucial during the quieter winter months. This new policy risks making second home ownership unaffordable for many, including those on fixed incomes like state pensions, who are now facing the equivalent of three council tax payments. It's also worth noting that second home owners already pay a premium due to the annual cost of around £1200 just to get to the island.

Unfortunately, the implementation of this decision has created negative feelings within the Cumbrae community, and I strongly urge you to reconsider and reverse this policy.

yours sincerely,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 18:32:49

Island Communities Impact Assessment Review for Cumbrae

Head of Democratic Services, North Ayrshire Council, Cunninghame House, Friarscroft, Irvine, KA12 8EE

Redacted

2nd Home User

Redacted

Dear Sirs

I object to the imposition of a 100% council tax rise as I feel this an unfair penalty against hard working individuals who have made a huge contribution to the islands economy.

It is a punitive tax against persons who choose to spend holiday time at home and not abroad. Do people who holiday abroad pay 100% on property taxes?

I feel if fully implemented properties will be put up for sale, there will be less footfall and hence less island income.

I see it as a cynical cash grab which is akin to taking candy from kids.

This is not a carefully thought out proposal.

I do not believe for a minute that this punitive tax (relatively small cash income) will help to provide affordable properties for islanders.

Proper thought and REAL investment has to be made Nationally to address the housing emergency.

I await a reply

Yours sincerely

Redacted (island 2nd home user)

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 18:31:54

I am against the council tax premium on second homes on Cumbrae and its introduction should be reversed.

The impact assessment was not taken into account and should be reviewed. The council tax premium was introduced counter to the result of the North Ayrshire public consultation where a majority of respondents (59%) were against the introduction of the council tax premium. There is also an argument of taxation without representation as the second home owners affected are not able to vote where they own their second home.

The policy appears to be to increase the Council’s tax base rather than for its stated purpose as the initial impact assessment questioned whether there would be in fact be a housing availability benefit for Cumbrae. Many of the properties on Cumbrae were built for use as holiday accommodation. Would Cumbrae’s infrastructure even be able to support all the properties on the island being occupied throughout the year, assuming first that they were suitable for year round occupation?

Many of the second home owners are embedded in the local community and have deep, longstanding connections to the island despite not being permanent residents. If second home owners are forced to sell due to the premium, the island’s economy will suffer, the community will be affected and the local housing market will be destabilised. Even if they are not forced to sell, their money can only be spent once and paying double to North Ayrshire for council tax leaves less available to be spent in the local island economy and the shops, pubs and cafes will all be negatively impacted.

Redacted

(Name and address not to be divulged without prior written authorisation)

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 17:07:05

Dear Sir/Madam,

I am writing to formally express my concern and disappointment regarding the recent increase in council tax applied to my holiday flat located at Redacted.

While I understand the council's need to generate revenue and manage housing demands, I believe this rise is excessive and unfairly penalizes responsible property owners like myself who maintain their second homes and contribute to the local economy through tourism, local services, and seasonal spending.

I am not a millionaire. I have always dreamed of having a small place in Millport, and I worked hard and saved for many years to make that dream a reality. It was a real struggle to secure a mortgage - especially given the challenges of purchasing property on an island - but I remained committed and responsible throughout.

This council tax increase feels like a punishment for ordinary, hard-working people who are simply hying to build a modest life for themselves.

As someone who does not rely on local resources to the same extent as permanent residents, I question the justification behind such a steep increase. Furthermore, no prior consultation or clear explanation appears to have been offered, which is deeply concerning.

I respectfully request a review of this decision and a more balanced approach that takes into account both the financial implications for property owners and the broader economic contributions made by holiday homeowners.

Please confirm receipt of this letter and let me know how and when my concerns will be addressed.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 16:49:39

Good Afternoon

Opposition to the 100% Council Tax Premium on Second Homes in Cumbrae

As the executor and beneficiary of my father's estate-which includes his cherished home in Millport-I feel the impact of North Ayrshire Council's decision to impose a 100% council tax levy on second homes right to my core. I recognize the need for local authorities to fund essential services; however, this blanket policy overlooks the significant benefits that second homes bring to Cumbrae's economy and community cohesion.

Second homes on Cumbrae are not mere vacant properties. They help:

-Boost the local economy

By attracting seasonal visitors, these homes support local businesses and generate tourism revenue.

-Preserve our heritage

Many second homeowners, myself included, invest in maintaining historic properties, ensuring they remain a vibrant part of our island's identity.

-Diversify community investment

A healthy mix of seasonal residents helps maintain community programs and vital local services.

With an estimated premium of around £500,589-an imposing figure against Cumbrae's modest economic output of £12.9 million-this levying method risks converting these community-enhancing assets into financial burdens. It may force unoccupied, hard-to-heat flats back onto the market, reducing their long-term potential to serve local working families.

Learning from More Favourable Council Policies Elsewhere

Across the UK, several councils have recognized that a one-size-fits-all levy can be counterproductive and have instead adopted more nuanced approaches:

-Cornwall Council:

In holiday hotspot Cornwall, the council has introduced a tiered premium system. This approach differentiates tax rates based on property usage and condition, which has helped maintain high occupancy and encouraged ongoing property maintenance. Homeowners are not unduly burdened, and local investment continues to thrive.

-Norfolk County Council:

Norfolk’s measured system ties premium rates to the property’s contribution to local economic activity. By adjusting the surcharge according to factors such as occupancy and seasonal use, Norfolk County Council has balanced the need for revenue with preserving the economic vitality of its community.

-Somerset Council:

Rather than imposing an immediate, steep surcharge, Somerset Council has explored ways to incrementally increase council tax bands on second homes. This gradual approach respects the economic role these properties play, ensuring that revenue targets are met without alienating responsible second homeowners.

These examples illustrate that a balanced, locally tailored approach can generate much-needed funds for councils while also bolstering the local economy and maintaining community vibrancy. The flexible measures adopted by Cornwall, Norfolk, and Somerset serve as practical models. They not only protect the investment of second homeowners but also encourage property upgrade programs and lower vacancy rates—benefits that ripple positively throughout the community.

Proposing a Fairer Alternative for North Ayrshire

In light of these successes, I respectfully propose that North Ayrshire Council consider the following alternative measures instead of a flat 100% levy on second homes:

1. Increase the Council Tax Band by One:

This method would gently raise revenue without the severe impact of a full 100% premium.

2. Implement a Tiered Premium System:

Tailor the surcharge based on factors such as occupancy rates, property condition, and whether a home actively contributes to local economic life.

3. Introduce Exemptions and Incentives:

Offer discounts or exemptions for properties that are ill-suited for full-time occupation—such as small or hard-to-heat flats—while also promoting renovation incentives that transition these homes for permanent use.

4. Commission a Detailed Study:

Undertake a comprehensive assessment of the second home stock in Cumbrae to determine how best to balance the need for local revenue with preserving the socio-economic benefits these properties provide.

By embracing a nuanced approach inspired by the successful models in Cornwall, Norfolk, and Somerset, North Ayrshire can secure necessary funds while protecting the community spirit and economic diversity of Cumbrae.

Kind Regards

Redacted

Sent from Outlook for Android

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 16:41:21

Dear Sir/Madam,

I am writing to express my opinion, which I'm hoping you'll take into account, as part of the Island Communities Impact Assessment Review for Cumbrae. My father-in-law purchased a small plot of land in Millport nearly 50 years ago and over the next 25 years converted an outhouse and drying room into a small 2 room house. As a working class man from Glasgow this was an escape every weekend for him and his young family, and on his passing it reverted to my wife. In the same way he took his kids every weekend and every school holiday away from the hardship of the East End of Glasgow, his idea was that this would be passed down generations and we could do similar with our family, and then my kids with theirs. The increasec council tax is causing us to reconsider keeping the property - which is heartbreaking for my wife in particular - but also seems unfair as we are not taking a home away from a local, it wouldn't have existed without Joe!

However, there are another number of reasons why I wholly oppose the 100% increase on council tax on second homes:

Firstly, I understand the councils goal in providing more accommodation for locals, however many of the houses targeted are not habitable fulltime to the demographic (young local families) that the increase is intended to serve. They are often small studios that would require substantial modernisation. That rationale just doesn't hold up to scrutiny

Secondly, there is not the market to sell (or event rent) these properties to anyone. Before the council tax announcement the Millport property market was flourishing (as I'm sure one particular councillor will testify given that he has a financial interest in the local estate agent - I hope this will be raised this time as a potential conflict of interest during any debate?). Properties were selling within weeks, whereas over the past six months they are remaining on the market for a long, long time. One of our neighbors passed away in November and his family have decided against putting his home on the market (and he was a local) because it won't currently sell. When I was down this weekend, I heard of someone who had put their flat up for sale as they could no longer afford it. This isn't a rare occurrence. Is the idea that the council will purchase all the second properties at market rate and upgrade them all to provide social housing - because that seems the only viable alternative?

Thirdly, Millport is a tourist town and relies strongly on the transient community for it's income. When we come down for the entire summer school holidays, many friends and family visit us who wouldn't come to Millport otherwise. We go out to eat, buy icecream, go to the chippy, go to the pub, play on the shows, go the bowling club fete. As a family, we spend a lot in local establishments but we also generate revenue for the island... again, we are not alone in this. The council tax increase is not just driving out the second home owners but also the additional visitors on which Millport relies. It would be interesting to investigate bowling club or golf club membership and identify how many of them are second home owners. A large proportion, I suspect? So the increase will be putting those institutions in jeopardy.

Finally, the very fact that the double council tax decision is opposed by Redacted and so many other locals (who will not have to pay the charge) is testament to how fearful they are of the danger is poses to Millport. There is obviously a surcharge on goods bought on the island so, like many others, we have started avoiding buying in Premier Stores, Caldwells etc, or Daltons for DIY, and buy on the mainland (there's a very convenient Morrisons in Largs!) and transporting across. Since the tax rise we eat out more rarely as we need to save money somewhere.

I completely understand the 100% increase on second homes in places like Islay, Skye, Arran or further afield in the likes of Cornwall. Those are expensive, large properties owned by people who can afford to have a second property that they only visit a couple of times a year (and probably Airbnb it the rest of the time). Millport is different. Millport needs it's secondary residents. We contribute to the community (beach cleans, fetes, church etc) and we contribute financially with the amount we have (until very recently) spent in shops, restaurants and pubs (last summer the equivalent of a family holiday to Tenerife). But more than anything else - it is our home. Not our second home or a house for rent. We have two place where we live... Glasgow for work and convenience, but our preference is always Millport.

To recall the famous Deacon Blue song "Dignity" - for many, the second homes on Millport are akin to "the ship called Dignity" and this tax increase is depriving people of that opportunity and a community of it's livelihood. "They asked me how I got here, I say I saved my money. Isn't she pretty..." - it's not a rich persons playground, please don't treat it as such.

I hope you will consider the above in your deliberations.

Yours faithfully

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 15:58:58

Dear Head of Democratic Services,

I'm writing as a student who's really interested in public policy-and as someone whose main home has been the island for the last six years. I care about the future of Cumbrae and I want to formally object to the recent decision to double council tax on second homes here.

This move feels totally at odds with the Islands (Scotland) Act, which I understand makes it a legal requirement for councils to consider and reduce the negative impact of policies on island communities. The council's own Impact Assessment admits this change will hit Cumbrae harder than anywhere else in North Ayrshire, yet there doesn't seem to be any plan to help the island manage that impact.

The idea that just 10% of the extra money raised will go toward affordable housing-and spread out across the whole of North Ayrshire-isn't going to make any real difference. Cumbrae has only around 1,260 residents, but it holds 30% of all the second homes in North Ayrshire. The mainland, with over 133,000 people, holds just 37%. That means Cumbrae is getting hit way harder, on a per-person basis-around 74 times worse.

In real terms, this could remove £500,000 a year out of our local economy, which is already small-just £12.9 million annually compared to £2.4 billion for the whole of North Ayrshire. For a place that depends so heavily on tourism and second-home income, that risks cutting jobs, hurting small businesses, and weakening the infrastructure of the community.

People are already thinking twice about keeping or buying second homes here, and if more properties sit empty, that's a direct hit to local shops, tradespeople, and services. Plus, most of these second homes (about 76%) are in Bands A and B-older, harder-to heat flats that aren't really suited for permanent residents. Compare that to just 37% on the mainland, where there's a lot more variety in housing as well as diversity in the economy.

I strongly urge the council to reconsider this policy for Cumbrae. Ideally I would ask that the island be given an exemption - as I believe politicians have been! If that not possible could a detailed study into the housing situation be undertaken so we can work out realistic ways to support long-term residents without scaring off second-home owners or damaging the local economy. Then could the council commit to making practical remediation on the island.

Sincerely,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Cc: Redacted

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 13:59:35

Attachments: PastedGraphic-2.png

Sir/Ma'am

Re: Island Communities Impact Assessment Review for Cumbrae

I'm writing in response to the ongoing consultation process and review of the Island Communities Impact Assessment (ICIA) as part of the 100% council tax increase applicable to second homes on Cumbrae.

Whilst I acknowledge the intent behind the policy-to improve access to housing and increase year-round occupancy-in the case of Cumbrae, I would like to again highlight key data that questions whether this will achieve its aims, or instead exacerbate existing energy-related challenges, particularly around fuel poverty.

The properties most likely to be affected by this policy on Cumbrae sit primarily within the Millport Conservation Area and therefore within Data Zone S01011327. Whilst there will be properties in the other data zone (S01011328), S01011327 has the highest proportion of second homes of any other data zone in Scotland.

Carbon Neutral Cumbrae has been working extensively on domestic energy on Cumbrae over the last two years and our experience suggests many of these properties within the Millport Conservation Area are inherently unsuitable for permanent, energy-efficient occupation without substantial investment and bespoke mitigation measures-none of which is Currently in place or has been proposed to date.

Structural Challenges of Housing Stock

Millport's second homes are predominantly Victorian era tenement flats within the Millport Conservation Area. This creates inherent barriers to affordable and comfortable year-round occupation:

Average heated habitable rooms: 2.8 (a whole room less compared to 3.8 in Arran and 3.87 across North Ayrshire)
Average total floor area: 64m2 (vs. 85.45m2 in Arran and 88.17m2 across North Ayrshire)
Higher ceiling heights: Frequently exceed 2.75m or even 3m (compared to under 2.5m average elsewhere)

These small, high-ceilinged prope1ties have a greater volume to heat but fewer rooms to retain heat-resulting in disproportionately high energy use and running costs per square metre, even if retrofitted and particularly as the island is not on mains gas.

Conservation Area Constraints on Energy Improvements

The average EPC rating in central Millport's datazone is just E(48)-below Arran's E(53) and North Ayrshire's D(67) and a long way from Scottish Government targets of EPC Band C by 2033.

Crucially the majority of these properties fall within the Millport Conservation Area which restricts and in some cases prohibits key retrofit solutions such as:

External Wall Insulation
Air Source Heat Pumps
Solar PV

The properties themselves make other solutions such as internal wall insulation problematic due to space constraints and internal period features. To date this has made existing funding mechanisms available to us (and currently operating within North Ayrshire) such as ECO4 Flex and the HEES:Area Based Scheme extremely difficult to deploy on scale within these areas, leaving these properties without viable pathways to energy efficiency.

This is highlighted by only 6 of the 30 successful ECO4 jobs carried out on Cumbrae throughout 2024-2025 being within this particular area. There have been many more unsuccessful applications that have come through Carbon Neutral Cumbrae, and even those that were successful, the available measures installed were substantially less than on other properties.

I believe this problem would be further exacerbated should the circa. 40% of second homes in this area become primary residences.

Risk of Rising Fuel Poverty

North Ayrshire Council has previously estimated that 27% of households on Cumbrae are in a state of fuel poverty—a figure that likely underrepresents the current situation given multiple increases in energy prices and heavy reliance on electricity as a fuel whilst using older and inefficient heating systems.

Encouraging second homes in Millport to convert to permanent residences without retrofitting could significantly increase this percentage, placing new residents into homes that are cold, inefficient, and expensive to heat.

There are currently no suitable mitigations in place or proposed to address this situation, and it is doubtful that existing schemes such as ECO4 Flex, HEES:Area Based Scheme or North Ayrshire Council’s own Energy Smart programme, would be sufficient enough to resolve this.

Whilst the ICIA does acknowledge that the policy will have a disproportionately high impact on Cumbrae, no specific mitigation has been proposed. The only action currently outlined is retrospective monitoring of the impact of the policy.

I believe this would directly conflict with:

The Fuel Poverty (Targets, Definition and Strategy) (Scotland) Act 2019
Scotland’s Net Zero 2045 and Just Transition ambitions and,
Cumbrae Community Climate Action Plan (adopted in March 2023)

Conclusion

I believe there are sufficient concerns as to whether the intended benefits of this policy—greater permanent occupancy and housing availability—will materialise on Cumbrae without the introduction of major new support mechanisms. Recognising the differences in housing stock between Cumbrae and other areas of North Ayrshire, this policy risks doing harm to the very fabric of this community.

I trust this information will be useful in your review of this situation on Cumbrae and happy to discuss or provide further information if required.

Regards,

Redacted

Note: I often work flexible hours, so whilst I may be emailing outside typical office hours I do not expect an immediate response or action.

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 13:11:42

Sirs

I write with refere ence to the above.

My late father in law pruchased a property in Millport in the 1960s. Since then it was used every holiday by my wife during her childhood -indeed in summer, from 1st to last days of the school holidays. Upon my father-in-laws passing, my late motther -in-law inherited, and since her passing some years ago, my wife inherited.

This is not a property where she has purchased, rather one that has been in the same family for over 60 years. Our children have experienced the same joys that my wife did growing up. We work to support this property and our own on the mainland.

Now the above is all very well and good, however, the recent calamitous decision to impost 100% levy Council Tax on all second properties on Cumbrae is as ill conceived as it is dangerous and directly affects not only us but many others in similar positions.

Many properties on Cumbrae are not suitable for permanent residence. Many do not have central heating, or even mains phone lines. Many are too small to accommodate a family permanently. Despite this, NAC decided, without completion of the mandatory consultation period, to proceed with the levy. This despite their own survey showing dearly that the residents were against the measure.

This measure will take a substantial amount from the local economy. The island relies on tourism. The tourists often require places to stay. The recent changes to short term letting licences which have themselves imposed a large financial burden upon property owners on the island, and now added to by the Council Tax levy, can only drive people away from the island. It is understood that the intention of the Council is to do just this -drive second home owners away by making it punative to remain. So as a glut of properties hit the market, with the appropriate decrease in sales values, without any specific target audience (given the many being unsuitable per above), NAC' s answer is to "ring fence" a tiny proportion of the funds raised by the levy to support housing across all the Council area is as ridiculous as it is unnoticeable in reality.

Surely, if NAC are serious about Cumbrae, and givent the many millions recently spent on flood prevention works, the new windows throughout The Garrison, and the proposed Mill port Pier Marina, it would seem that they should be, then surely the opinions of the people who have kept the island going through the lean times are vital.

This is not a situation where properties are empty all year, and used for 2 weeks in summer, as may be seen in some areas for example in Devon & Cornwall. The accessibility of the island means that owners use properties regularly throughout the year - bringing more business to the local economy. When many are empty, they are let out, attracting more income to the island. The counter argument is of course that permanent residents would bring more - not always the case. The lack of jobs would mean that likely it would be retirement use or people working on the Mainland. The former being perhaps on a restricted income (perhaps even sole occupancy Council Tax reductions) and the latter perhaps spending off the island "on the way home".

There are really only two options for NAC if they are to be seen as understanding the unique elements of Cumbrae even compared to Arran (given the large % of second homes) - either the entire extra funds raised from the levy are allocated directly to Cumbrae IN ADDDITION to funds allocated from general funding (ie all the money stays on the island and managed by a local island orgamisation directly), or the levy is removed. The new status quo of the levy is unfeasible. Even retaining all the funds raised on the island is unlikely to be either believed as being accurate (if not controlled as above), or assist in the financial hardship second oweners are now under.

You stated in 2024 your would consult on this as you recognised that Cumbrae and Arran had far differing economies and housing balance to the mainland. You failed to do this in a charge towards what is clearly seen as “easy money”. This alone perhaps shows the intent of those elected members who voted in favour of this measure.

Those members’ actions then and now will of course be well noted come election time. However, the Council as a whole has the opportunity to right this wrong – remove the levy for Cumbrae. The damage done far outweighs the potential funds to be raised.

Sincerely

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 09:56:12

Dear Sir/Madam,

I write to you as a second homeowner on the Isle of Cumbrae with concern about North Ayrshire Council's failure in their legal obligation to propose any mitigation of, or improvement to, the policy for Cumbrae's Island community.

The introduction of 100% council tax premium on second homes can clearly be seen as a thoughless cash grab and a way of helping to fill no doubt many financial black holes in the council coffers without so much as looking at the greater impact this will have on such an important community.

Many second homeowners, like me, who have enjoyed Cumbrae's wonderful and welcoming holiday environs for over 50 years, will now have to seriously consider the cost of holidaying on the island and maybe be forced to sell our properties. Many of these holiday properties are solely that, small flats with little or no central heating that would NOT be suitable for affordable all year housing for families on the island. I believe that this is one of the rationales for imposing the draconian 100% premium, to force holiday makers out of their long-held, cherished properties and free them up as affordable homes for working families on the island. To do this would require significant investment to make these houses viable, year-round homes with watertight roofing, economical central heating, and double glazing. Who is going to pay for that - North Ayrshire Council or the families struggling to pay for affordable housing?

In talking to other holiday homeowners about this, many are also considering selling up and probably holidaying abroad in future, putting their hard-earned money into foreign economies rather than continuing to contribute to spending money locally on the island. This will no doubt have a huge detrimental impact on Cumbrae's economy in future.

I would therefore urge the council to fully review the impact that this premium will have as it very clearly disproportionately affects Cumbrae's small community.

Kind Regards,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 09:50:01

Dear Sir/Madam,

I would therefore urge the council to fully review the impact that this premium will have as it very clearly disproportionately affects Cumbrae's small community.

Kind Regards,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 19 May 2025 22:04:41

Dear Sir or Madam, I have been going to Cumbrae my whole life. My family have a very small second home (2 rooms) that my dad bought when I was born and we’ve used regularly ever since. My mum, sister and I use the house and, when I had my own family we took over and stay most weekends, all school breaks and the full summer holiday as a family of 2 adults and 2 children.

I fully object to the 100% council tax in second homes on this island for many reasons including the following:

1) This island is unique as it has more 2nd homes than mainland communities or other islands, and the people who have these don’t rent them out but actively use them and support the local community by shopping and eating local when there - this is especially important in the quiet months. The 2nd homers play a strong part in contributing to local businesses on the island. Tourists spend in pubs but tend to bring their own food… We provide the financial backbone to the shops, bowling club, golf club, restaurants, churches, social event s, fireworks and community hall fundraising etc. As many of us will be forced to sell as a direct result of this tax, the local economy will be massively depleted. It will have a disproportionately negative impact on the island compared to the mainland.

2) The people who have these homes in Millport are not rich, they come from a legacy of West of Scotland mainly working or middle class families who have scraped and saved (and continue to do so!) in order to use and maintain these homes. It’s not second homes owned by families that can afford for them not be used - like in Cornwall or Arran…

3) There is not the demand by locals or young families to buy properties on the island - which is a key differentiator to the mainland second homes. And in fact many of the second homes are not fit for full-time living (and not attractive to younger buyers) without serious damp proofing, heat insulation, and remodelling or renovation. Infact many are not big enough or considering healthy-and-safety, a decent habitable state for the buyers the Council anticipates. As a result houses will not sell, there will be numerous left vacant, house prices will plummet and local shops will suffer and the negative impact on the local community will - in direct comparison to the mainland - be bigger than it ever could be elsewhere.

This policy has made us consider selling our beloved home after 48 years of supporting the island community. Up until this point we would never have considered this. We are proud to be second residents in Millport. Our children work in the island during the holidays, and as a family we love being together there and contributing to the community in both financial and other ways. We see this home as an opportunity for them to consider moving to the island on a permanent basis with their families, or at very least continue to visit and support the island for another 48+years, as they get older. However this will not be possible if we sell up due to the council tax rises.

The jump in council tax is a massive burden and makes it hard for us as a family to justify owning the second home there. And it is a home, not just a property - and certainly not a money-making venture (we would never consider renting it).

Having this family home has been a haven for many years and the current council tax proposal will not only impact on the local community but also on the wellbeing of our family. We see this as a legacy, given to us by working-class parents who scrimped saved to buy a plot of land, and have ultimately provided a family home for generations to come. (Or so we thought.)

Please re-think this with the unique circumstances that makes Cumbrae so special to us and many more families.

Yours sincerely,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 19 May 2025 21:08:07

Dear Sir/Madam, I was angry and saddened that the double council tax has been implemented on the Isle of Cumbrae. I think it's very short sighted and NAC has not even considered how different Millport is from the other islands in Scotland.

Second homes in Millport are a lifeline to the island. They bring in the majority of the income to shopkeepers and keep the economy in Millport healthy. If I sold my second home in millport someone with more money would buy it and it would continue to be used as a second home. The second homes on millport are not fit for purpose for full time living for families and they were never built for full time accommodation anyway.

To say that the money generated would go to housing when it was discussed at the council meeting that £150,000 would be used for second homes. That is just an afterthought, that amount would hardly build 2 homes. Also people are allowed to purchase second homes if they can and having a second home in millport does not mean that everyone is super rich. The flats are small and need so much money invested in them by the owners to keep them habitable and to keep them from becoming derelict due to the sea air and weather. If it wasn't for the people loving the island and feeling a responsibility to keep these flats in good condition then the majority of them would have been derelict buildings a long time ago. To penalise the individuals who actually keep these homes habitable is an absolute liberty.

I know many locals in millport who are grateful to the second homes owners for being able to keep their economy alive. Any home that is now up for sale due to people not being able to afford double council tax will only be bought by someone else for a second home/rental. Prices need to then increase if owners are renting out their properties and families now can't simply afford a trip to the island which may be their only holiday.

The council meeting where tis was implemented was disgustingly. There was no thought given to this decision and it seems that the money raised was just to plug the gap on councils mismanagement of funds. To suggest that they would look at Millport' s economy in a years time to see if it has been affected by this decision is careless and done right reckless. Once an economy like millport is on a downwards spiral it's very hard to set it straight. Second homes owners or short term lets are being used and squeezed until it's not worth keeping these building from min. Every year it costs to paint the outside of the building, every year it costs lots on energy and damp treatments not to mention roof repairs from storms. This extra money is just not feasible.

I think this is an easy tax from already hard working people. People who have short term lets are already adhering to their license which has a cost already pocketed by NAC. I feel sorry for the people of millport when NAC should be helping to grow communities instead of destroying them. I am totally and utterly disgusted by the money grabbing system councils have now produced on hard working people. NAC should be ashamed of themselves and the majority of the councillors at the meeting were a total embarrassment to common sense.

Kind Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 19 May 2025 21:04:55

We wish to make a representation in relation to the ICIA review for Cumbrae.

As owners of a flat Redacted, we feel that the 100% Council Tax premium will have a disproportionate impact on the island compared to the North Ayrshire mainland.

Cumbrae, and the town of Millport rely heavily on tourism and the income generated by second home owners makes a critical contribution to the island's economy. Not only do they support local shops and restaurants, but they have made a significant contribution to upgrading the island's properties. if second home owners have less income as a result of the premium, the island economy will contract and its houses will be considerably less well-maintained.

Yours faithfully,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 19 May 2025 19:21:06

To whom it may concern about the above

As you have stated the reason for the 100% increase on second home Council Tax is you would rather have Working families living in the properties. We have owned this property since 1986 and it is a very small holiday flat which gets used by my family at weekend since it was purchased. It consist of a livingroom and kitchen and a small toilet. The building is very old and needs a lot of upkeep. There is no bedrooms or central heating in the flat so it would not be suitable for occupancy all year round The flat is used by ourselves (pensioners) and family at weekends and we always use our disposable income in the businesses in Millport buying local as it is a small island and we need to help their economy We feel if there is no change in this 100% increase the island will suffer terribly with a lot of empty properties

Your Redacted

Sent from my iPhone

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 19 May 2025 14:41:35

I am writing to lodge my complaint against the doubling of council tax on the Isle of Cumbrae. I have been fortunate to buy a home on the island but do not agree with North Ayrshire raising the council tax on second homes on this island.

I have no objections to paying the normal rate for services I don't use for the full year but as my home is never unoccupied for more than 10 days at a time, I object to holiday lets paying nothing while I'm paying double .My home is occupied more often by friends and family than a number of holiday lets nearby and I'm paying the price for not asking them pay for the privilege. I don't understand how holiday lets are better for the community than second homes.

I understand that in some areas, locals are being priced out of the market by people buying second homes but this is not the case in the town of Millport. There is always a variety of flats and houses for sale, a number of them not ideal for anyone to live in permanently so instead of them lying empty, many are bought as holiday homes. I feel this helps rather than hinders the wonderful community spirit which is very evident on the island and also adds to it economically.

Instead of doubling second home council tax, could the council maybe look at asking those renting out accommodation as small businesses to start to contribute to the local area by paying their share of council tax?

Surely this is something to be considered.

Your sincerely

Redacted

Sent from my Galaxy

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: ISLAND COMMUNITIES IMPACT ASSESSMENT REVIEW FOR CUMBRAE

Date: 19 May 2025 12:18:15

ISLAND COMMUNITIES IMPACT ASSESSMENT REVIEW FOR CUMBRAE

I am writing to object to North Ayrshire Council imposing 100% increase on the Community Charge for the second home residents of Mill port. I own a second home on Millport which I have owned for over 20 years and I have contributed to the Community in many ways during this time. I have spent money in shops, restaurants, pubs and used local businesses including tradesmen and I a member of the local bowling club. I have also paid the Community Charge to NAC during all this time.

I believe that this increased Community Charge will severely damage the economic structure and cause the decline of Millport for the following reasons:

Approx 1/3 of the housing stock are second homes which tend to be smaller flats in band A and B-these seem to be 1 and 2 bedrooms. These represent about 400 properties
These flats would generally be too small for permanent living as family homes - there seems to be a significant number of attic flats and studio flats.
This increased Community Charge could be the straw that breaks the camels back for second homeowners who have suffered a really bad time in recent years due to Covid (when the properties couldn't be used) and the rocketing electricity charges as most homes are electrically heated. This is not helped by poor insulation levels which drive up electricity bills.
Already there is evidence to suggest that some owners are going to sell up-At the last count there were 13 properties up for sale in the local estate agents together with numerous "for sale" notices in flat windows. (Although I am sure at least one of the Councillors might be happy about this)
If this continues (and I am sure it will) there will be a glut of properties on the market and it is difficult to image a demand from the local population to buy these properties. It is also unlikely they will be sold as second homes given the punitive cost of the Community Charge. NAC will also lose Community Charge income while these properties are up for sale-I believe this applies for up to a year.
I have seen figures that this could cause a loss of £5OOK from the local GDP for the Community. Millport cannot afford this.
It is also insulting to suggest that 10% of the additional Community Charge would go to providing housing---that would be housing in all of North Ayrshire and not for Millport despite the vast majority of funding coming from here. I suppose the other 90% would be to prop up NAC finances.
If a considerable number of second homes go up for sale (which is entirely likely), this will create a ghost town and Millport will suffer badly. Shops, pubs, restaurants, hotels, amusements/shows, cafes and local businesses will be hit. Other areas to be hit will be the golf club and the bowling club who are already struggling for numbers but are supported by off-island members—this could mean the end the of off island memberships and the end of these clubs.
Jobs in the tourist industry on the island will be lost as there will be significantly less people to be serviced. Many locals already work 2 and 3 jobs (especially in the summer) and their livelihood will be put at risk.
The island has already had major projects carried out recently---the town hall (which looks fantastic) and the extremely impressive flood defence works but future works may be cancelled due to the ghost town effect – this could include the pier repair and the formation of a Marina. This would be a further loss to the Community.

As I said earlier, I am a second home-owner but that is not the reason I am objecting to this. I am objecting to this because I love Millport and I believe it will be destroyed by the unthinking, uncaring actions of NAC trying to make a fast buck to prop up their finances.

Millport has evolved over many decades to function with this number of second homes and any serious change to this balance will affect the fragile economic structure of the island badly.

I would ask you to reconsider your short-sighted Second Home Community Charge Policy which offers nothing to the residents of Millport other than economic decline.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 19 May 2025 12:11:41

Good morning

I refer to the above assessment review and would like to make representations in this regard.

My family's footprint on Cumbrae goes back almost 50 years. We holidayed in Millport before my parents purchased a small flat in Kelburne Street around 45 years ago. As they got older, they then purchased the current ground floor flat at Redacted. Unfortunately, we lost my parents and the flat now belongs to my sister and I. In am in the process of looking to buy the flat and am responsible for all the bills myself.

The increase in council tax looks like being the straw that breaks this camels back. I have fought hard to keep the flat going but this doubling of council tax has led me to looking at selling. It is a mistake to think 2nd home owners can afford this hike, I have a strong affection for Millport but have to work hard to sustain it.

The type of property does not fit the reasons for this increase. I understand a general need for family homes, but the properties in Millport do not fit the bill. I had a local family view my flat when I first considered selling and it was deemed unsuitable. It is a 1 bedroom flat and is not conducive to family living.

We use the flat regularly. When in Millport, we shop locally in the Premier Stores and Webbs and Caldwell Newsagents. We breakfast in the Dancing Midge and the Garrison Cafe. We eat out in Lucas, The Pier Hotel, the Round Island Cafe and Frasers. We use the chippy and the Chinese. We drink in The Tavern, the Twa Dugs, Frasers, the Pier and the Newton bars. All told in an average week we would spend £800/£1000. Can Millport as a local community afford to lose this level of spending? It is not just us, there is a large community of holiday home owners who can say the same.

It would be painful to see the Millport I have loved all my life suffer needlessly and respectfully request that this doubling of council tax be reviewed and revoked.

Kind regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 18 May 2025 23:05:04

Dear Sir/Madam,

I refer to the above review and wish my views to be taken into consideration as part of your review process

I'm a 2nd home owner on Cumbrae, owning a small one bedroom attic flat with my wife and we visit regularly.

This act of doubling our council tax for our 2nd home has had an adverse impact on us and the disposable income we have to spend on our little island.

Our flat is an older tenement attic flat with a single small bedroom, lounge and kitchen and we've owned the property for 12 years. While we have improved this property, it remains a one-bedroom attic flat which is not suitable for family all year-round living. I do not believe it will meet the criteria set out by the government where it is desirable and affordable property for those wanting to stay permanently on the island and seek full-time employment.

Furthermore, I would like to point out a number of other factors which I think are important enough to be heard as part of this review.

We are now £100 per month worse off so while we're on the island, we will spend £100 less on local businesses. If you multiply this by the number of 2nd home owners who retain their homes, this is a significant loss to the economy which will nose-dive
How can councillor Alan Hill (Robert Duff estate agents Director) not declare an interest and be allowed to vote on this motion in the Council chamber.? In my opinion, Cllr Hill is likely to gain signifcantly from this motion as ore houses will come on to the market. Being the only estate-agent on the island, he will benefit much more than anyone else.
My voice cant be heard on the voting role as this is my 2nd home, yet councillors and Councils can charge DOUBLE the amount of rates. This is not an SNP 'Progressive' Tax like the claim they want to do with Income tax. This is a direct money-grab from many many families who have plowed life savings (already taxed) into buying small properties on the island for short-term holidays. This is a SHAMEFUL decision by the Council to have made and does not bear any reflection on how this island works. Income will plummet and no-one will but those small 'bolt-hole' houses that the Government seems to think will happen.
There is no evidence, no plan and no information so far from NAC on where they will spend the 10% ring-fenced by them for affordable housing in Millport. It is my opinion that NAC will not spend one single penny on affordable housing on Cumbrae and simply just take the money from those who cant vote on the island. How ridiculous is that.. ....... taking money from hard-working people who have spent their already TAXED earnings on buying a small bolt-hole they want to treasure and keep in their family.

Thank you for listening, I hope that NAC do the right thing and repeal this henious cash-grab from normal people in their area.

Additionally, despite the doubling of council tax we are unable to voice our views as we do not have voting rights in north Ayrshire. This therefore seems that Councillors are comfortable to make unpopular decisions safe in the knowledge that these decisions do not come back to bite them at election time. This is extremely unfair and not reflective of the "no taxation without representation" premise.

I sincerely hope these views that can be taken account of within the review. I am extremely concerned that this doubling of council tax will reduce the amount of money being spent on the island and have the potential to make Millport a ghost town.

Best Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 18 May 2025 21:02:15

To the Head of Democratic Services

RE Island Communities Impact Assessment Review for Cumbrae

I would like to respectfully object to the second home council tax imposed on Cumbrae.

I would like to call for an exemption for the island. Politicians negotiated an exemption for their second homes, so there is precedent.

The decision to impose this tax on our small island community breaches The Islands (Scotland) Act which requires local authorities to take steps to ensure that new policies do not disadvantage island communities. The specific and unique disadvantage that the tax would cause to Cumbrae's tourism and second home economy was noted in the Impact Assessment but with no practical mitigation.

Offering to allocate 10% of the additional revenue to affordable housing across the whole of North Ayrshire has no specific allocation for Cumbrae, and based on local housing costs, this would fund approximately half of a single affordable home, rendering the gesture largely symbolic.

The second home council tax is already impacting the local housing market and will lead to vacant properties on our island. It will directly reduce vital income into our local economy, flooding the market with the type of properties that a permanent residents cannot occupy. 76% of Cumbrae's second homes fall into Council Tax Bands A and B which are mainly small flats in old buildings which are expensive to heat in the winter. This compares to just 37% on the mainland, which is also a much larger total number in a larger economy.

Despite a population of just 1,262, Cumbrae accounts for 30% of all second homes in North Ayrshire-compared to 37% on the mainland, which has a vastly larger population of 133,413. This means the per capita impact on Cumbrae will be 74 times greater than on the mainland.

Estimates suggest the new tax could strip £500,000 annually from the island's economy -an economy that generates just £12.9 million per year, compared to £2.4 billion across North Ayrshire. Given the island's reliance on tourism and part-time residents, this poses a serious risk to local jobs, services, and community stability.

I would like a pause on the second home council tax doubling in order for a detailed study into Cumbrae's second homes, potentially with a programme to make them fit for permanent occupation -rather than driving people and investment away.

Thank you for considering this objection. I hope that the council will take seriously its duty under The Islands (Scotland) Act to protect the unique interests of island communities like ours.

Thanks

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 17 May 2025 16:01:48

As a second home owner (I inherited the flat from my late mother), I don’t object to the doubling of the council tax in principle as I am free to sell the property - except I can’t. The flat is on the first floor of an old Victorian building above a flat which has been abandoned for 14 years and becoming derelict. The council has it listed as empty and in the hands of an executor - all lies - but in spite of lengthy discussions 7 years ago, the council has never investigated. I suspect this listing means they pay no council tax at all. No one will buy my flat above this. This year the council agreed to give me the contact number of the owner to try to get remuneration for building repairs but all texts/calls have been ignored. My only option now is to empty my flat and list it for sale and pay no council tax. It will go the way of the flat below. The flat below owes years of council tax so why should I pay double?

Redacted

The abandoned, fully furnished, not for sale flat is ground/left at above address. (not that I am expecting anyone to be interested).

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 17 May 2025 12:41:15

I object to the 100% Council Tax premium for second homes on Cumbrae.

I support Redacted call for North Ayrshire Council to review the impact of the tax premium on the island community.

The 100% Council Tax premium for second homes on Cumbrae is a cynical and misguided tax grab.

It will have a disproportionately negative impact on tourism and the island's economy.

It shows that North Ayrshire Councillors have deaf ears and think only of Irvine, Saltcoats and Stevenston. Instead of listening to local concerns in outlying areas, they prefer to introduce a blanket policy, maladjusted to individual needs in North Ayrshire.

Please withdraw the 100% Council Tax premium. Support the needs of Cumbrae. The current 'one size fits all' policy is a disgrace to North Ayrshire.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 17 May 2025 10:32:49

Dear Sir/Madam,

I am a second home owner on Cumbrae and, like many others, stay in my flat there most weeks throughout the year, usually for 2-3 days each week. I thoroughly enjoy my routine as it enables me to be part of island life and to experience first hand the island during the very busy and very quiet times of the year. Obviously the doubling of the Council Tax has had a profound effect on second home owners many of whom are pensioners who have saved during their working lives to purchase a holiday property for themselves. I would like to make the following points :-

1) Many of the second properties concerned are, like my own, in Council Tax Band A or Band B. Traditional flats built in the second half of the nineteenth century. From experience I can confirm that they are very expensive to keep warm during the winter months. In my opinion these properties, without some improvements, are unsuitable for full time living particularly for families. As the majority of second homes on the island fall into this category I feel this should be taken into consideration.

2) As has already been seen many second home owners have already put their properties on the market. As these properties may not appeal to those considering living on the island on a full time basis this could result in many properties simply lying unoccupied. This is bound to have a serious effect on local businesses who currently struggle through the quiet months of the year. Second home owners like myself are spending our money in local shops and businesses throughout the year giving them an essential income stream in the difficult months and enabling them to retain staff during these periods.

3) The effective doubling of the Council Tax on Cumbrae is likely to lead to many of the properties paying the higher charge to be converted to short term holiday lets rented out for only part of the year and again reducing footfall for local businesses. The initial expense of going down this route would quickly be made up by the fact that Council Tax would not be paid and small business rates relief applied. Again with the current number of such properties I cannot see this as being good for the island in the long term.

In my opinion Cumbrae, due to the fact second homes form such a large part of the housing available, should be treated as a special case and the Council Tax additional levy on second homes should be withdrawn or at least reduced. I do not accept the argument that “everyone else does it”. I would ask North Ayrshire Council to look closely at what I believe is a special case for the benefit of all living and working on the island as well as the second homes owners who form a large part of the community. I would also like to see more new affordable housing provided on the island to attract new residents and, as you know, part of the second home owners’ council tax is ringfenced for this purpose.

Thank you for giving me the opportunity to air my views on this matter which I feel is crucial to the long term future of Cumbrae.

Yours sincerely,

Redacted

Sent from my iPad

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 17 May 2025 11:42:53

Regarding your decision to double council tax on second homes I would like to make the following points.

Cumbrae relies on tourism for it's very existence so each one of these second homes contribute greatly to our economy.
If the owner of the second home is forced to rent the property there is a high probability it will be to a single person or an older couple probably on benefits from another council area. These second homes are not suitable for working families. Hence this could result in NAC losing money as they would be paying out benefits instead of receiving full council tax on the property.

I would ask the councillors to please reconsider their decision for Cumbrae.

Kind regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 16 May 2025 22:39:45

I understand that you have opened a brief consultation on the potential impact of the second homes council tax changes on the Isle of Cumbrae.

As a resident and owner of a business and founder of a Community Interest Company on the island, I am very concerned about these changes and how they will affect Millport.

We rely heavily on the custom of second home owners who visit the island regularly . Our social enterprise offers cut price ( or free when possible ) massage to those who stand to benefit most from it - people with long term conditions, people with cancer, and those who can't work due to unpaid care commitments . These treatments are subsidised or funded in full through full price treatments . We have an average of 10 full price clients per month who are second home owners . Should they sell up, or no longer be able to afford treatments, this would substantially impact our ability to continue to offer this service.

We are not alone in this reliance on the custom of second home owners - local shops, bars and restaurants will be similarly impacted . The tourism industry is a major employer here during the season ( and beyond, as second home owners still tend to travel here in the winter months ) and there needs to be recognition of this .

Your own impact assessment acknowledges that the majority of second homes in Millport are small, hard to heat homes that are not particularly suitable as permanent homes , and lie within council tax bands A and B . On the hard to heat part - many of these holiday homes lie within the conservation area , so there are upgrade/ retrofit issues there with more efficient heating systems - it makes little sense that solar isn't an option due to planning restrictions when we're a designated carbon neutral island !

We are also unique in that, as Scotland's most accessible island, our second home owners tend to come here very regularly - there are very few homes that are only used a couple of times a year , with many travelling here every second weekend . Our second home owners are an important part of the community and local economy and the council's decision to impose a 100% premium on council tax threatens what is already a fairly precarious island economy . Many second homes have been passed down through generations , ( much like the hutters in other areas - where second homes have been a retreat for working class families who scrimped to buy them to improve their families' quality of life ) and there's a danger that some may have to sell up due to financial circumstances , only to have their homes purchased by wealthier people who may not visit the island as often .

I understand the council stands to make a fairly substantial amount from second home owners on the island, but that this will go into a council wide pot . rather than be ring fenced for services or provision of housing on the island - so money will be taken out of the island economy , for little or no return . This appears to be grossly unfair, on an island that already seems often to be a second thought when it comes to investment in day to day services . ( beach cleaning, planting etc are already carried out by the community, unlike other areas )

There is a real need for suitable housing for families on the island , but the majority of properties that are second homes are simply not suitable for families . New, purpose -built housing is required for this and this measure simply does not work for Millport and its unique set of circumstances. There appears to have been no attempt to mitigate the negative impact that this move is bringing . A more modest percentage rise in council tax would be more appropriate here to guard against irreversible adverse social and economic impacts on the island

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 16 May 2025 21:50:10

Good Evening

I would like to put in writing my strong objection to the doubling of council tax for second home owners in North Ayrshire.

As the owner of a second home in Millport, I will be forced to sell my property this year. Like many others with a main residence off the island of Cumbrae, I arrive for weekends and spend significantly within the local area, myself and my family happily use the local shops, bars and restaurants aiding the local economy. This will now stop, my home will be put onto the market, I know I will struggle to sell due to the extreme level of council tax in place.

The house prices will become depressed, being purchased by local full time residents with little or no disposable income, this extreme raise will be devastating for Millport - I would urge North Ayrshire Council to reconsider this move.

Regards

Redacted

Sent from my iPhone

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island communities impact assessment review for Cumbrae

Date: 16 May 2025 20:34:16

Sent from my iPhone

I am writing to complain about the double council tax which has been imposed for people with a second home in Millport.

It is bad enough that we are charged full council tax when in my case the flat lies empty for at least 50% of the time as I live and work in Glasgow. I purchased my one bedroom flat (December 2022) when my mother was still alive who I lived with. The original idea was that it would be somewhere I would go for weekends to give us both a break from each other. However, unfortunately she passed away in January 2023 and now I am left with two houses; one in Glasgow and one in Millport. I found it tough enough being charged the 100% council tax especially as I say when the flat lies empty most of the time but now I am being charged 200% with the flat still remaining empty most of the time.

Thank you

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 16 May 2025 20:23:11

I am writing to express my concern about the impact of the 100% council tax premium on second homes on Cumbrae.

I am a second home owner of a small, one bedroom flat on Howard Street. The flat has been in the family since 1970. I am the third generation to own the property and it will be handed down to my children. The flat is used by friends and family throughout the year and they support local businesses when they visit the island.

I understand the rationale for increasing council tax for second homes as an incentive to try to free up property for families who might be attracted to live and work in the area but a large proportion of the second homes on Cumbrae, like my own, are small properties that are unsuitable to accommodate families.

Your policy will disproportionately affect Cumbrae's small community and will lead to small, difficult to heat flats, being put on the market that are not suited to full-time occupation by working families.

I feel that despite recognising these impacts, North Ayrshire Council has failed in their legal obligation to propose any mitigation of, or improvement to, the policy for Cumbrae. I fully support Redacted request for proper mitigation measures that recognise the particular circumstances on the island and at the very least, a detailed study of second homes on Cumbrae should be undertaken to assess their condition and to consider possible ways of altering them to make them suitable for permanent occupation by working families.

Regards

Redacted

Cumbrae address

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 15 May 2025 13:05:36

Redacted

As a Second Home owner of many years, where Council Tax has risen from 50% to the present 200%, I am extremely concerned that I am being manipulated into either selling, or renting out the property that I saved and scrimped for over many years. Foregoing expensive foreign holidays and other luxuries to have my beloved place on Cumbrae. Now retired, I spend at least 50% of my time on the island, contributing greatly to the communities prosperity, while at the same time receiving none of the benefits of permanent residents in the way of property upgades ( Heating, structural, insulation). Like the majority of Second Homes on the island my property is an electrically heated, poorly insulated one bedroom flat built in 1900, which would be of little appeal to a working family.

If forced to sell, the end result would be NAC ending up footing the bill for upgrade work, as due to the lack of employment on the island, the likely occupant/s are highly likely to be unemployed and not liable for Council Tax. End result less income for N.A.C. I hope the N.A.C. Re-consider this matter in the interest of the future of the island community.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 14 May 2025 22:07:16

To Whom it May Concern:

We understand a further public consultation is being undertaken to seek opinions on the recently announced doubling of council tax on second home owners within North Ayrshire.

We acquired our second home 13 years ago on the Isle of Arran, after the house had been empty and on the market for 5 years. The house was in very poor condition and required an investment of £200,000 to make the house liveable again. During the rebuild of the house, 95% of this money was spent on local tradespeople on the island. We continue to use the same people for annual upkeep including gardening, electricians and plumbers.

In 2023 we sought and gained planning permission for an extension which we have now put on hold as the direct result of the increase in council tax, does this make the investment viable as a family given the charges we now face on a band H property.

We love our holiday home and have from the start made a point of supporting and using the local village shops, bakers, butchers, hotel, golf club (x4 memberships) and other local businesses, it is used as a second home, but friends also enjoy staying but we do not let it out as a business.

The cost increase imposed by the tax will impact our frequency of using local businesses with the monies diverted to the additional tax burden.

Further more we have learnt that just 10% of the extra tax - in our case totalling £250 - will be received by the island.

We would rather pay a local levy of say £500 a year directly to a local charity, school or skills programme to benefit directly the community of Arran.

If we decide that inlight of the increase in council tax, for which we will receive no additional services (and don't use the full offering of services either) a property with a tax band H will not contribute to the amount of affordable housing on the island, and will be detrimental to the local economy, as we will take our investment, local spend, use of.local trades elsewhere.

My contact details:

Redacted

Best regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 13 May 2025 21:01:24

To whom it may concern,

I write as the owner of a second home on Cumbrae to voice my concerns about the detriment to both home owners and the island community brought about by the doubling of council tax.

Most second homes, including my own are small flats in Victorian buildings. They are difficult and costly to heat during the winter and, as such, would be an unlikely choice for permanent family or even single living. Indeed two of the flats in our block of six did have long term renters for a brief period, but they moved out quickly because of the problem and cost of heating and issues with dampness.

We have had significant damage to ceilings over the past decade and had been in discussions with other owners about replacing the roof on our building, but the rise in council tax has made this unaffordable and so the property will deteriorate even further. We are not alone in this. The long term future of a town with a plethora of crumbling buildings is dire.

Most of us try to spend money with local businesses, but this is not the most economic way to purchase things like groceries - it is much cheaper to bring a car load over from a mainland supermarket. Having to pay double council tax renders it necessary to make tough choices about whether any money can be spent in the local shops, or whether it is possible to eat out in local cafes and pubs. While the council coffers benefit, the local businesses suffer and that is not sustainable for a fragile island economy that relies on us providing ongoing support to them.

Second home owners who do not rent out their property get very little use of council services as it is and to charge double council tax is robbery. I would urge that this policy is reversed urgently before long term damage is done.

yours faithfully,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 13 May 2025 19:01:42

We are writing to express our concerns about the impact of double council tax on Cumbrae second homes.

I Redacted have been coming to Millport as a holiday visitor since 1948 hence our keenness to save for a small flat there.
we are not wealthy second home owners. We will struggle with the increase charge as we are both pensioners. We are thus being punished for having the gall to have saved for years for a second home in a place we have long been associated with.
if these charges are to raise money needed by the Council then your desperate need for funds is due to the Scottish Government's refusal to permit Council Tax rises at a time for high inflation. Thus my wife and I are being punished for the ineptitude of the SNP government.
if the purpose is to free up homes for local families then our flat is unsuitable as it has two rooms comprising a very small bedroom and a kitchen/living area. It is not a family dwelling.
several business owners we have spoken to have said that a large part of their income comes, not from local residents, but from second home owners. If that is so we should be encouraged to stay, not driven away.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 13 May 2025 12:19:02

Good morning,

I am writing to you in relation to the above which came into effect on the 1st April 2025. I will start by saying that this increase is totally unfair and not only effects the home owners but also the entire economy of the island which relies on tourism to bolster their economy. The income generated by visitors to the island is paramount to the health and wellbeing of the business community which relies on the influx of visitors during the 7 months of the season (April to October). A large majority of those visitors are second home owners or family and friends of said owners drawn to the island based, very often on the recommendation of the Second Home Owners.

The hospitality business makes up a large part of the businesses on Cumbrae and for many years there were only a handful of pubs and cafes serving the community and visitors. However, it is testament to the visitors and Islanders that a number of new eateries have been opened in the last few years and have thrived since their opening.

I,like the majority of second home owners use our properties throughout the year, not only in the summer months. My main residence is in England and as a consequence carry out a 900 mile round trip in order to visit Cumbrae, enduring all weathers and the often unreliable Ferry Service. I would not do this if I did not think it was worth it.

My flat is one bedroom and is in no way suitable for a family as laid out in your Impact Assessment. This is the case for most second homes on Cumbrae.It is situated on the first floor with an open stairway to the rear which is exposed to all weathers and would be unsuitable for a young family with children. The residents within the block who are council tenants are single people living on their own and this is the case in the vast majority of flats in my particular part of Millport. This, therefore, highlights that NAC consider them suitable only for single occupancy.

I would therefore ask that consideration be given for this matter to be overturned or at least reviewed in more detail by the NAC.

Regards

Redacted

Yahoo Mail: Search, Organise, Conquer

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 12 May 2025 11:56:12

Good morning

Comments on the doubling of council tax for Millport holiday home owners

General Comments

My understating the reasoning behind the doubling of our council was two fold

firstly to try and generate affordable homes for those requiring by encouraging holiday home owners to sell
secondly to increase funds available for affordable home builds.

After reading the information available I conclude -

Cumbrae is different and deserves to be treated as such especially to maintain the number of holiday homes which greatly support the local community and economic sustainability

The objective to increase affordable housing on the island is clearly not required as outlined in the Impact Assessment (especially as the majority of such homes are band A)

As only a small proportion of the funds raised is going towards housing funding this will not clearly cannot be achieved

Conclusion

The premium on of holiday homes council tax should be discontinued.

Background

There have already been 2 consultations one nationally and one from NAC

The national consulatation has a response of about 1,000 and of these it clearly states about 700 of the respondees did not have or had no interest in having a holiday home.

Consequently any statistics from this consultation are severely skewed against holiday home ownership and should have been discounted

All of the non personal responses were for increasing the council tax which was not surprising as they all had a serious conflict of interest and therefore their views should be discounted

It is therefore difficult to believe that the results of this consultation represent a fair and true reflection of the issue.

The NAC consultation which again had a majority of non holiday home owners responding was clearly was in favour of no premium on holiday home council tax.

It is difficult to understand how this result was so easily discounted as many non holiday home owners on the island could understand the problems to be encountered if council tax was increased.

On reading and re reading

APPENDIX 2 - ISLAND COMMUNITIES IMPACT ASSESSMENT

ISLE OF CUMBRAE

Anyone would conclude that there is clearly no benefit in increasing the council tax on holiday homes on Cumbrae. This is stated on several occasions that the majority of type of houses used as holiday homes ( Band A) in Millport are not suitable for families.

The case is clearly made in this impact assessment for not increasing the council tax on holiday homes so it leaves wondering why the council tax increase was approved as none of the stated benefits were to be achieved.

The documentation included with the NAC consultation stated that there was not a housing issue on Cumbrae and that many of the holiday home dwellings would not be suitable for the intended purpose of increasing availability of affordable housing probably due to the majority of holiday homes being Band A and therefore probably too small for family living.

The ‘spin’ provided is that many holiday home owners only use their home for a very limited number of days per year. This is not my experience of the holiday home owners I know on the island which is known as the most accessible of Scottish Islands.

-Those retired often base themselves in Millport for the summer and visit at least monthly over the winter greatly contributing to the islands economy

-Those working, in addition to taking their annual holidays in Millport, are usually weekend visitors also greatly contributing to the island’s economy. Calmac will confirm how busy the ferries are on Friday and Sunday afternoons and evenings all year round.

Our history

( I think this will be very common to many holiday home owners)

We have had our holiday home in Millport for 40 years. (a wee flat up a close). Band A

When we purchased in 1985 there was no housing emergency. The tiny flat we purchased had lain unoccupied for a considerable period and we spent any spare money we had doing it up and using as far as possible local contractors and have continued to ensure it remains in a good state or repair.

We have paid all council tax required over these 40 years and made a good contribution to the local economy.

We are/were just normal working people who wished to holiday in Millport rather than abroad and are now being forced to pay an additional tax for wishing to support our country.

Over these 40 years and and in addition to our own regular use of our holiday home and our ongoing personal spending on the island we have held numerous family occasions throughout each year where our extended family visit for the day and spend in the local shops, bars and especially the toy shop for the children/grand children thus greatly supporting the local economy.

As we are now pensioners and do not have the luxury of large income increases the £1000 increase in the Council tax (on top of this year's higher annual increase) simply means that we will have less cash available to spend.

To afford the council tax increase we are trying to reduce our expenditure and we have already started to bring anything we need onto the island rather than buy locally as invariably local prices are higher due to transportation costs. This certainly does not help the local economy.

I know this is the case for many second home owners who similarly need to cut costs.

We too are subject to the cost of living crisis with no spare income.

If a large number of holiday home owners sold up and left, the situation would only get worse with less income on the Island and probably less council tax received.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 11 May 2025 15:40:32

I am emailing to make representations regarding the Island Communities Impact Assessment Review for Cumbrae.

For generations, Millport has been dependent on tourism for its survival, and that has always included a very high proportion of second homes. Many of the properties on the island were originally built as second homes, and second homeowners are a vital part of our community and important contributors to our fragile economy. People who initially purchase second homes on the island often go on to become permanent residents.

30% of all North Ayrshire's second homes are in Millport, which has a very small population of just 1,262. It should have been obvious therefore that the impact of the second homes council tax premium would be much higher here than elsewhere in North Ayrshire. In addition, unlike on Arran or on the mainland, 76% of the second homes in Millport are Council Tax band A and B. They are small flats in old buildings that are difficult to heat in the winter. The majority are EPC D rated or lower. The idea that they are viable as permanent residences for working families is unrealistic.

As there are 450 second homes in Millport, it is also unclear what jobs those new permanent residents would be doing. At present, the island only has 375 jobs in total.

Despite this, no mitigation or improvement of the policy was proposed for Cumbrae.

The second homes on the island should have a condition survey carried out, and North Ayrshire Council should propose how those properties could be altered or improved to make them suitable as permanent residences. North Ayrshire Council should then support the owners of those properties to undertake that work. If such improvements are not possible or practical, then those properties should be exempt from the council tax premium, or should pay a lower rate.

If the policy continues unchanged, with no mitigation, it will result in empty properties that nobody wants to buy, and a significant blow to the island economy .

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 11 May 2025 11:42:20

From Redacted

Phone Redacted

Address Redacted

I'm writing to object to the blanket 100% increase in second home council tax imposed last month on Cumbrae.

While I'm not opposed to doubling the council tax on the majority of second homes, I believe the Council's objectives will not be achieved in Millport and a less generic solution is needed.

NAC s reason for doubling the council tax on second homes is stated on your website as follows:

"The decision to increase Council Tax on second homes across North Ayrshire has been made in support of the Local Housing Strategy 2023 to 2028. It is anticipated that this will help to mitigate the negative impacts of second home ownership across our communities, and in particular within our island communities, through the promotion of behavioural change across second home owners leading to a better balance between second homes and homes occupied on a more permanent basis, benefitting local communities and increasing supply in the private rented sector.

Statistics show a higher percentage of properties on our islands are second homes. On Arran 25% of privately owned properties and on Cumbrae 3% are used as second homes.".

What is very relevant, but not shown on the NAC website, is the breakdown of second homes by council tax band - which gives an idea of the type of properties that make up this 43%.

Of the 450 second homes on Cumbrae, 272 are Council Tax Band A. These properties are generally small (often flats), old (difficult and expensive to maintain), and expensive to heat (poorly insulated with dated electric heating). If the island's 72 Council Tax Band B second homes are also included, the majority with similar characteristics to Band A, that means over 76% of second homes on Cumbrae are unlikely to be suitable for permanent year-round occupation.

The Community Council and Carbon Neutral Islands project are already looking into ways to improve the energy efficiency of these properties, but with no easy options available. Maybe NAC could help with that? Many such properties are in Millport's Conservation Area, thereby restricting external changes that could help their energy efficiency – solar panels, external insulation. Interior improvements may further compromise already limited living space and fitting air source heat pumps in tenement buildings is not simple.

There is no quick, easy or obvious route to make these properties anything other than small holiday homes for use during the warmer months.

Doubling the council tax on such properties will not bring more family homes to the market. If sold by owners who cannot afford the higher council tax, they will either not sell, or will sell to landlords or second homeowners for (again) short term occupation during the warmer months – status quo.

That leaves 104 second homes on the island in tax bands C to G that may well be suitable for resale as permanent family homes. This could lead to the properties being properly maintained, additional children for the school, more people supporting activities in the community and help to grow the island's economy on a year-round basis. Any new business initiatives on the island (e.g. new shops, marina) could provide jobs for people who will need suitable homes to live in.

In North Ayrshire Council’s Cabinet paper of 13 June 2023 entitled “Council Tax for second and empty homes, and non-domestic rates thresholds: consultation”, paragraph 2.17 says

"Based on the current Council Tax charges across bands, it is estimated that the application of a 100% premium to second homes would result in additional gross income of £2.092m per annum, see Appendix 3 for detail. However, this would be partially offset by an initial Bad Debt Provision equivalent to 10% reflecting potential difficulties in collecting the increased charges. This would reduce the anticipated net income from the increased charge to £1.883m per annum."

It seems rather more than unfair that £500,000 of that sum (either £2.092m or £1.883m) should come from a particularly poor small island that is just trying to keep its financial head above water.

Exclude Tax Band A and B properties on Cumbrae from doubled Council Tax, it’s the sensible thing to do.

Thank you.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 09 May 2025 18:54:24

Good evening,

I don't have a second home in Millport but I grew up in Millport and know how important second home owners are to the island.

Millport with its unique position on Cumbrae relies significantly on second homeowners who contribute to its economy and preservation. Introducing a punitive council tax on second homes could have serious consequences for the town including:

Economic Impact. Second homeowners bring crucial revenue to local businesses, from cafes and shops to bars. Higher council tax risks discouraging investment, leading to reduced visitor spending and economic stagnation.
Property Maintenance and Investment: Many second homeowners actively maintain and improve their properties, enhancing the overall quality and appeal of Millport. A higher tax may deter such improvements, impacting the town's aesthetics and infrastructure.
Tourism & Seasonal Economy: Second homeowners often serve as ambassadors for Millport, encouraging tourism and short-term rentals. Increased taxation may lead to fewer visitors, harming businesses that rely on seasonal trade.
Community Engagement: While concerns about vacant homes exist, many second homeowners actively engage in local projects and charities. Penalising them could diminish their willingness to contribute to the community.
The money raised from Cumbrae as an island is not being ring fenced to be spent on the island showing that there is only negatives to Millport for this proposal.
The effect of the changes are already being shown. There are more houses on the market that are sitting unsold and this will only bring down prices for others trying to sell their homes.
There is no benefit to Cumbrae for thus policy and North Ayrshire Council have not properly assessed how it will affect the island going directly against the relevant island legislation.

All of these points need considered so the second home tax is withdrawn before it causes more economic damage to the island.

Regards,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 09 May 2025 13:16:31

FAO Head of Democratic Services

We are writing to contribute to the debate regarding the inequitable decision to impose double council tax on second home owners in North Ayrshire and Cumbrae in particular. Like many others on the island, our family has had connections with Millport for decades; in our case from the 1930s. Although we are both Scottish, we are based in London for our business, so our house in Millport is our Scottish base in which we spend a sizeable proportion of our time (on average about 60 days per year). As we come to the island nine or ten times a year, our families are regular visitors.

Having run Millport Country Music Festival from 2017-2022, we have been deeply involved in generating incremental income for the community and local charities. We and our families prioritise spending in Millport in order to support the local businesses; the loss of such spending by ourselves and many other families, should we be forced to sell and leave, will be sorely felt on the island.

Despite our connection and effort is to support the island community, we are dismayed to face this mean-spirited effort on the part of people with political agendas, primarily unaware of or unconcerned about the consequences for Cumbrae, to drive us from the island by making the cost of our home here as high as they can. It is particularly galling to know that virtually none of the proceeds of this tax hike will be spent to benefit the island that this measure will do so much to damage.

All the while, there appears to have been little concern shown for the impact that this targeted hike in council tax will have on the island economy. We, and many residents that we have spoken to in recent months, are convinced that, unless there is some significant change to address the inequality of the measures on Cumbrae put in place urgently, there will be substantial detrimental effect on the island economy and its position as a tourist destination. In our view, this demonstrates a lack of forethought or concern among those forcing this measure through.

Let us be clear, we have no problem paying the full 100% council tax, even though we consume far less of the council's and other government-funded services than full time residents. We do, however, feel that the imposition of a 100% penalty in an effort to drive us from the island (included in the published rationale for bringing in the measure) is not only inequitable but is also short-sighted, poorly thought-through and betrays an ignorance of or lack of concern for the potential local impacts.

We implore the Council to re-think this measure, at least with regard to Cumbrae.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 09 May 2025 11:32:35

Dear Sir/Madam,

I understand that North Ayrshire Council has now opened a consultation on the impact on Cumbrae of doubling second home council tax after this levy was imposed in April 2025.

I am extremely concerned that North Ayrshire Council's decision to impose this punitive levy will have a disproportionately negative impact on the small island community of Cumbrae and that the decision was made before the end of the stipulated review period.

I also understand that the Islands Communities Impact Assessment has not been carried out properly in accordance with the National Islands Act which requires that the Council need to take measures to ensure that changes do not damage an island community.

Cumbrae has 74 times the number of second homes per capita compared with North Ayrshire mainland and the negative effect of this punitive tax on the fragile economy of Cumbrae heavily dependent on the spend of holiday home owners will be significant.

The really serious concern is that the majority of second home on Cumbrae (of which my property is one) are family holiday flats in band A or B which are often too small to be used by families as full time permanent homes. These flats are generally in old buildings which are difficult to heat and suffer from chronic dampness issues which mean they are only suitable for part-time summer season holiday flats. The very real concern here is that the Council's decision to impose the punitive tax on these properties will force more properties on to the market, with no real demand from full-time residents as the properties are not suitable for permanent homes. This will lead to a general decline of the properties and a consequent adverse affect on the fagile island economy of Cumbrae.

I would urge the Council stop the imposition of this punitive tax with immediate effect and carry out an immediate review of this rushed and ill-advised decision on the Isle of Cumbrae.

Yours faithfully,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 08 May 2025 19:10:19

I write in regard to the above and NAC's decision to impose a 200% Council Tax on every second home owner in Millport.

Firstly I appreciate that NAC has to balance the books. Much of my career in financial services was about staying within budget and balancing the books. The big difference was that in the private sector you tended to lose your job if you didn't balance the books. I can also appreciate that in some parts of the UK including a handful of places in Scotland second home owners can make it difficult for hard working people to purchase affordable housing. However, I am pretty certain that this situation does not apply to Millport and never has.

Most second home owners in Millport tend to use their homes 12 months of the year as I do. This way I support local businesses including Frasers, Caldwells, The Dancing Midge, The Premier Store and Millport Golf Club where I am a member. This is in direct contrast to one of your councillors who stated at a recent Cumbrae Community Council meeting that, based on his own research, he stated that second homes in Millport were only occupied for one month of the year. This is of course fiction and he needs to get out more.

In the real world, Millport needs the support of second home owners more than second home owners need Millport. That said many of us have long associations with the town going back generations and we do not want to see the businesses in the town suffer which will happen as a result of your sweeping Council Tax hike.

With regard to hard statistics you will be aware that 76% of the second homes on the island are Council Bands A and B and the majority are not fit for permanent year round occupation. All you have achieved so far is to at least double the number of these properties that are now for sale. Local people will not be interested in them as they are simply not suitable. I therefore believe that a charge of 200% on these properties is totally unfair, unreasonable and let's face it not very clever. Driving those who have supported the island's economy for generations off the island is not going to free up a pool of suitable properties for those who want affordable housing. The only outcome will be a surplus of empty one bedroom flats on the market that nobody will want to buy.

I would also take issue with the fact that only 10% of the funds raised by doubling the council tax in Millport will go towards the cost of affordable housing and that the 10% will not even be necessarily spent in Millport. This is completely unacceptable and demonstrates quite clearly that this is just an easy cash grab and not in any shape or form a genuine policy to help people afford suitable housing in the town. If a company in the private sector did something like this they would get slaughtered in the press and end up having to withdraw it or being threatened with possible legal action.

In summary what you have or will achieve is as follows:-

Penalise second home owners for no good reason resulting in some selling up, leaving the island and therefore not supporting the local businesses
Stop anyone wanting to buy a second home on the island as they won't want to pay 200%. That might be what you want but empty properties will do nothing for the local economy
Create a flood of properties on the market that nobody wants and that in many cases are not suitable for all year round occupation
Threaten the viability of local businesses including Millport Golf Club where over 60% of the members are non islanders.
Ultimately you will do nothing for those seeking affordable housing in Millport, particularly as only 10% of funds raised goes towards affordable housing projects across North Ayrshire.

In conclusion council tax should be based on the services provided by a council, they should not be based on whether you own one home or two. Whilst I understand other councils have imposed a 200% charge Millport is without doubt a special case given the number of second homes on the island and the valuable financial support the owners of these second homes provide and have provided to Millport businesses over the years. The fact that NAC fails to grasp this shows a couldn't care less attitude towards the entire population of Millport whether they are second home owners or not.

I look forward to hearing from you.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 07 May 2025 07:18:36

Good morning,

I’m emailing in relation to the Island Communities Impact Assessment Review for Cumbrae re the doubling of council tax for 2nd homes.

I have a second home on the island. My flat isn’t big, it didn’t cost a huge amount but we saved and saved for it. It’s not rented out and solely for the use of my family and children. We spend a large proportion of our time at the flat and invest a large proportion of our spending money in the community. We are viewed as part of the community, not just as holiday home owners, who participate in local events and do our best to help the local community make Cumbrae thrive. I’ve been splitting my time on the island and my main home all my life (45 years) and now my children do the same.

We, like many other second home owners, are now considering whether we can afford to stay on the island with the doubling of the council tax. I don’t have a spare couple of hundred pounds, we aren’t rich (police officer/railway worker), and with the cost of living increasing too we are sadly considering selling.

I think it is forgotten that Millport second home owners aren’t rich. The flats on the island are often not suitable for permanent residency and as such are ideal for holiday homes. If you are wanting to turn them all into AirBnB that’s fine but you will lose the community that comes with the 2nd home owners.

I would ask for you to reconsider the impact this is having on the island.

Best wishes

Redacted

Sent from my iPhone

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 22:59:05

To whom it may concern ,

I wish to add my voice to the recent concerns regarding the impact of double council tax in Millport .

By way of introduction, I am a 3rd generation 2nd home owner on the island . My great grandparents bought a flat there and the tradition has carried on and I hope I can carry it long enough for my children ( now in their twenties) to carry the baton forward .

Like so many typical holiday homes , ours is a 2 bedroom flat with a tiny galley kitchen . We have no central heating , and mainly make use of the property in the summer months , although we visit at least monthly through the year to check the flat even if we don’t stay overnight .

If it were to become a permanent home , it would need to become a one bedroom flat to accommodate a serviceable kitchen .

In terms of social interaction , we have many friends who are permanent residents on the island and also other 2nd home owners who have been friends for decades .

When I stayed last weekend , in terms of the local economy , we ate out at Luca’s , drank in the Newton , bought plants in Cardiff Street , purchased food in the Crocodeli and the Cumbrae Butcher and in total , spent between £250-300 in local businesses between Thursday evening when we arrived and departing on Sunday morning . ( This does not include our ferry fares )

We also collected litter and tidied some plant beds and would like to think we make a positive contribution to the local community .

In my youth , I worked in Mapes and several local pubs and for me , Millport is a true second home , and a place we may have retired to in a few years time .

We are now in the sad position where we have to consider whether or not we can afford to keep our property there due to the new council tax charges .

I would be happy to communicate further on this matter .

Yours Sincerely,

Redacted

Sent from my iPhone

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 20:24:41

I wish to make my views heard with regards to the Island Communities Impact Assessment Review for Cumbrae.

I am a second homeowner on the Isle of Cumbrae and spend considerable amounts of my time on the island. I am the third generation of my family to do so, with my adult children being the fourth. We own a small 2-bedroom flat in a tenement in the conservation area, it is a Band A with tiny bedrooms and an internal bathroom without windows. This flat would not be suitable for a family to live in fulltime as it is too small, lacks proper insulation and does not have central heating. We are working at modernising the flat and use local businesses to assist us however there are limitations due to being part of the conservation area.

As second homeowners my husband and I are active participants in the community. My husband and I are members of the local church and volunteer within the church activities many of which are open to the wider community. Additionally, I am a member of the local chapter of Cycling Without Age Scotland and volunteer taking local residents and visitors out on cycling trips who would be unable to access the outdoors without support. Although we are second homeowners we are very much part of this local community and spend as many weekends and holidays in Millport as we can manage, usually 2 or 3 weekends a month all year round. As such we spend in the local shops, butchers, cafes, restaurants and spend at charity events. We support local businesses, use local tradespeople and contribute to fund raising efforts for local enterprises such as building the new church, renovations to the Townhall and gin distillery and Christmas Decorations crowdfunding.

We fully intend to keep our flat as we love the time spent on the island however the levy added to our council tax will require us to reduce our spending in other ways. This will require us to consider where we reduce our spending such as meals out, purchases in shops, activities within the community such as art classes and charitable giving.

Second homeowners supporting ventures in Millport the economy would be unable to support by itself and this levy will cause the island economy to suffer considerably.

Redacted are calling for a proper plan which recognises the impact this new tax will have on Cumbrae. We support this request for consultation and wish our views to be added to the Impact Assessment.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 19:00:06

Good evening,

Apologies, resending my initial email as I didnt reference the Island Communities Impact Assessment Review for Cumbrae.

I am a band A second home owner in Millport. My parents bought the small flat in Redacted in the late 70's and after their passing I purchased my sister's share due to my love of the island and my emotional connection to the flat. The flat is only used by family and close friends.

I am of the opinion that the flat, in its current condition, is not suitable as a primary resident for a family due to the following.

The flat consists of two rooms, one as a living room/ kitchen and the other as a bedroom, and a toilet/shower room.

The flat is very small and with a family of four, and one dog, can be cramped.

The flat has no laundry facilities, therefore reliance on the local laundry (at a cost), or do without. There is no room in the house to support any laundry facilities.

The flat has no hot water running facilities in the main kitchen / living room area, therefore a reliance on boiling the kettle. We are currently looking at an underwater heater at the moment.

The flat has no heating systems. We currently use an electric fire in the kitchen/ living room and oil based plug in radiator in the bedroom.

The flat had no wall insulation and suffers from dampness.

Due to the age of the house, there are minimal wall sockets, which can be a challenge given everything needs charging in this day and age.

If you need to contact me to discuss further my contact details are Redacted

Kind regards

Redacted

Sent from Outlook for iOS

From: Redacted

To: Legal Postbox (shared mailbox)

Cc: Redacted

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 16:21:26

Dear Sir/Madam,

I refer to the above review and wish my views to be taken into consideration as part of it.

I am a second home owner on Cumbrae, owning a small one bedroom attic flat, with my husband. The doubling of council tax for us, purely because of the fact it is a second home has had an adverse impact on us and on the amount of disposable income we have to spend on this beautiful island.

According to the Council this tax was doubled in order to encourage us to sell or rent our property for those seeking accommodation. Prior to us buying our flat, 12 years ago, our property had lain empty for almost 5 years as it was an attic flat, only one bedroom, difficult to heat in the winter and therefore non desireable for either a family or full time occupation. Since we bought it we have spent a considerable amount of money upgrading the property with new windows, new heating, a stove fire, a new bathroom and a new kitchen. However at the end of the day, it remains a one bedroom attic flat that is not suitable for family or year round living.

As a result of the doubling of the council tax, my husband and I are now £100 per month worse off and that is money that we no longer have to spend in the island businesses. I fear what the overall impact of this will be for the island. We are also pensioners and on a fixed income. We sincerely hope that it doesn't get to the point we have to sell but this may end up being the outcome.

Yours sincerely

Redacted

Sent from Outlook for iOS

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 16:07:19

I wish to comment on the unfairness of the second homes council tax premium introduced earlier this fiscal year.

I understand that this is being re-reviewed and consider the following comments appropriate:

The majority of second homes are used for holiday purposes including my own bringing much needed consumer spending which supports the local economy.

The second homes are generally small flats and therefore not depriving local families of a permanent residence on the island.

In this period of recession it is unfair to ask second home owners to pay such a punitive uplift in council tax especially as they will already be paying council tax on their main residence. What was originally a one bedroom holiday home is now costing me more than my 3 bedroom main residence.

By continuing with this premium all that will happen is that the second home owners will be left with little option but to sell up properties which may have been enjoyed by many generations resulting in falling property prices, properties lying vacant and a general demise of the island economy.

I would request therefore that the original decision be reversed.

Regards

Redacted

Sent from my Galaxy

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island communities impact assessment review for cumbrae

Date: 06 May 2025 15:22:47

SECOND HOME COUNCIL TAX

This is a terrible excuse to make extra money for absolutely no gain to islanders or anybody except NAC

Day light robbery,we already pay for our flat like everyone else. Tha facts speak for themselves

Even though Cumbrae is a small island with a population of just 1,262, it has a disproportionate number of second homes - 30% of North Ayrshire's total. In contrast, 37% of second homes are on the mainland, which has a population of 133,413. This suggests the impact per capita on Cumbrae will be 74 times greater than on the mainland.

We argued that the Island Communities Impact Assessment hasn't been properly carried out because the National Islands Act states any changes need to take measures so that they don't damage.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 15:11:45

I wish to register my point of view in respect of the above.

Due to the increase in Council Tax for Second Home Owners this will result in:-

Less spending money for use in local businesses.

Shops, cafes and Restaurants/Eateries will suffer.

Housing concerned is mostly room and kitchen accommodation which is not suitable for families.

The market will be flooded with flats for sale.

The island will be the biggest loser as there is a strong possibility that, once the flats are sold, the owners will not return.

Second Home Owners are spending money in the local community, not abroad, but this could change because of your unnecessary action.

Hopefully, you will give serious thought to the above comments and reverse your unpopular actions.

Yours faithfully,

Redacted

Dated: 6th May, 2025

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 12:26:30

Good afternoon,

Regarding the 100% council tax premium, this has resulted in me putting our very small holiday flat on the market, we have owned this wee flat since 1979, so a rather emotional parting.

Our little flat Redacted would not be suitable as a full time residence due mainly to size and lack of storage, it is very much a weeknd bolt hole.

It can sleep four using a temporary pull down bed, and when we are there we usually have breakfast at The Garrison Cafe, lunch at The Dancing Midge or Fintry Bay and evening meal at Luca's, Frasers or the Golf Club or take out from the Chinese restaurant, and frequent the Tavern Bar

We were down for three nights recently and between eating out and going for a drink our spend was was in excess of £800. We also took purchases home from the local butcher and the sweetie shop. We purchased a floral arrangement for the family grave we have there from the garden centre, rented a couple of bikes, bought a handbag and some candles.

We very rarely take supplies with us, preferring to support local trade.

When we all start to sell these little homes, how will all the above survive, if we are just one group of four and can spend that amount easily?

It has been a very short sighted one size fits all approach which will damage this special little islands core.

If I thought for a second I was genuinely preventing a local islander provision of a home I would accept this no problem at all. Our little one bedroom flat is not a full time living option.

I hope somewhere along the line common sense will prevail, before many other people like myself can no longer justify the overheads of having a little Millport bolt hole.

Yours sincerely

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 12:09:04

Good Morning,

I am writing to you in relation to the Island Communities Impact Assessment Review for Cumbrae.

More specifically the decision to add a 100% Council tax levy on second home owners.

This is a potentially disastrous decision for the following reasons;

The vast majority of properties affected are very small one bedroom properties completely unsuitable for "families". Any suggestion that forced, or "encouraged", change of ownership to provide housing for homeless families is completely misjudged as these properties would clearly not be suitable.
By adding a 100% tax levy on second home owners properties you are making many of these small cherished properties unsustainable due to completely disproportionate and unfair over-taxation.
As a result of point 2 the property values will drop meaning a lot of property owners, second and permanent, will loose a lot of money and investment in the island.
Even more properties will run into disrepair as it would not be economically viable to carry out expensive maintainance on old buildings whose value has dropped as a result of increased number of properties on the market.
This false notion of providing housing for new families is unrealistic - Cumbrae is an extremely small island. There is literally no infrastructure - no hospital, no dentist, no secondary school, no vet, extremely little if any opportunities for employment. People will not move to live permanently on the island.
The island almost completely relies on tourism. Many people, myself included, choose to spend all my holiday time on Cumbrae. My tax pounds stay in Scotland in our economy. Would you tax people who take money OUT of the Scottish economy? Why not add a 100% surcharge to all holidays booked abroad and flights? Because it is unrealistic and grossly unfair as is this policy to tax second home owners.
Cumbrae is going to have nothing for tourists to come to. Island businesses struggle as it is. Any damage to an already fragile economy will cause many of the already struggling businesses to close.
If the council thinks that families would come to live in these properties on Cumbrae then why care they not there already? It is an open housing market so there is no reason why these families could not have bid for can properties being marketed. They answer is simple - these properties and the island as a whole with its poor infrastructure are not suitable for most young families.
If the council is so keen on changing property ownership on the island why doesn't the council buy properties when they are marketed?
Additional funds raised will not be spent on the Island. Yet again we see the Island subject to negative impact as a result of decisions with zero benefit to the Island itself.
The 100% tax levy is upon second home owners not Short Time Lets. If the argument is that many second homes sit empty for long periods, a totally misplaced notion is would have to suggest, I can direct you to STL properties which sit empty 70% of the year.
The previous "consultation" was absolutely no such thing. There was a strong vote against the plans yet the council ignored most voters so they were considered second homeowners themselves. It seems the NAC is keen to bleed every penny it can out of second home owners yet completely ignore their views.

To sum up this is a completely unfair taxation on people who choose to support and maintain a fragile Island economy year round, maintain properties that would otherwise fall into disrepair and abandonment and keep the Scottish "pound" in the Scottish economy and the unfair levy on council tax which can only be described as a crass bullying tactic to force second home owners off the island would be to the complete detriment of the Island as a whole.

Your faithfully

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment review for Cumbrae

Date: 06 May 2025 10:31:31

Dear Sir/Madam.

I'm writing to North Ayrshire Council regarding our council tax for our flat getting doubled.

The Council are arguing that it's to stop people buying up properties ..... our flat was on the market for a good while before we bought it, so we weren't stopping anyone from buying it.

To let you know some background we have made financial sacrifices elsewhere in order to buy our flat. Ourselves and the other owners in the block have paid to reroof the building and we take great care of the gardens, basically taking care of an old building that would otherwise be left to get into disrepair.

And for our efforts North Ayrshire Council think its OK to charge us double, we don't want to get out of paying council tax but just want to be treated the same as everyone else.

We, as an extended family use the shops, restaurants and cafes on a regular basis helping the local economy, if we have to sell our flat as it's too expensive due to the doubling of council tax, extra money from us going to the local shops etc will stop.

Yes one person selling a flat may not make a difference to the local economy but lots of others doing the same and no-one else buying because of the council tax will make a massive difference to the local people who rely on the trade. Due to the impact this massive hike has had on our family and many more on the island I'm hopeful North Ayrshire Council will re-consider their decision to double the council tax.

Your sincerely

Redacted

Sent from Outlook for Android

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 10:06:43

To Whom it May Concern,

I am writing to express my strong opposition to the recently passed second home council tax levy in Millport. As a holiday resident in the area, I believe this levy will have significant negative impacts on the local community and economy.

Having been a caravan owner on the Isle of Cumbrae for 40+ years, I have recently invested in purchasing my first property on the island. I was fortunate enough that after the passing of my mother in 2024 she left me enough inheritance to continue my families connection with our beloved Cumbrae. The purchase however, was sadly a long drawn out process as the majority of properties available, during our year long search, were not suitable (for me and my family) as a holiday home. If I found them unsuitable as a holiday home, I'm unsure how full time working families would find them suitable to be lived in year round. The property I did end up buying was firstly, at the top end of my budget and secondly was on the market for 15 months. This was essentially the only property in a year that ticked all the boxes and requirements for my needs. The property is two bedrooms and is situated on the seafront. This could easily have been snapped up by a full time resident during ifs 15 month listing, but wasn't.

I pay council tax on my property in Glasgow, which has just faced a 7% increase. I am now faced with paying an increase through North Ayrshire Council as well as a 100% levy placed on top. I am by no means wealthy and as stated, lucky enough to be able to purchase a holiday home due to family inheritance. For my additional 100% levy I will be getting EXACTLY the same level of service from the council as everyone else on the island. I will NOT receive any other benefit other than lining the pockets of the council.

This island relies on the tourism it gets for what is a very short season of 6 months. Then families like myself that will holiday there year round can hopefully add to the revenue of the island. Enforcing this second home levy is making me reconsider my position as a second home owner as:-

It could deter second home owners from investing in and maintaining properties, leading to dereliction and decline.
It might negatively affect local businesses that rely on the spending of second home owners.
It could reduce tourism and the overall vibrancy of Millport.
It may disproportionately affect those who are not truly "wealthy" second home owners but simply have a modest property.
It could set a precedent for further tax increases in the future.

I purchased my second home for it to be used by myself and my family. I did not purchase this home for financial gain.

I urge you to reconsider the implementation of this levy and explore alternative solutions to address any concerns about housing or funding. Perhaps exploring measures to encourage long-term rentals, or other incentives that could have a more positive impact.

Thank you for your time and consideration of this important issue.

Sincerely,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 09:16:49

Dear Sir / Madam

Island Community Impact Assessment Review for Cumbrae

I write further to the above. I have just listened to Mr Gregor Harvie on BBC Radio Scotland regarding the doubling of Council Tax on second homes in Millport. I want to add my opposition to this proposal based on my actual experience of being a resident of Cumbrae during the past twenty years.

First of all the drafting of this legislation should have omitted those properties which could never be designated as family homes due to the size and condition of the property. When I first purchased a very small holiday flat here it cost £20k and was the size of a postage stamp. It was only ever a weekend getaway for a single person or a couple and could never have housed a family. So properties at the lower end of the Council Tax bands should have been made exempt from this punitive tax.

Secondly this small flat needed fully rewired and renovated. This gave more work to local tradesman and supported the local economy. Shops and businesses here welcome weekend and part time residents. It also improved the infra structure of the town so that old properties were brought back into some use rather than remain derelict and unloved.

I did not deprive any family of a home and I was not rich with a second home here - I merely invested my already taxed disposable income into a small island bolt hole to cope with the general stresses of working life.

Twenty years later having established a strong and positive relationship with the island and the community here, I decided to retire to Cumbrae. This is a common choice for long term weekend residents and once again brings more people as permanent residents to sustain the life of this small island and small population.

I sincerely hope that this policy will be reviewed so that the real impact on real communities is taken into account. There is too much reliance on knee jerk policy and political objections to 2nd homes which takes no account of the reality on this small island.

North Ayshire Council should be encouraging new full time and part time residents to Cumbrae in order to sustain the island community into the future. Cumbrae is the most visited island in Scotland but there would be nothing very much here to visit without sustaining shops and businesses here. There is no doubt that weekend and part time residents make a very important and valuable contribution to the island community and should not be discouraged in any way.

Please conduct an extensive impact review and amend this policy.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island communities impact assessment review for cumbrae

Date: 05 May 2025 12:14:01

I currently use one of the second homes on cumbrae. I feel strongly that the proposed increase in tax on such properties will have a negative impact on Millport. If i and other second home owners cannot afford to maintain said properties there will be an obvious affect on the local economy. In short cumbrae will lose out. Yours sincerely Redacted occasional visitor to Redacted.

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 19:51:53

I would like make representation regarding the above on behalf of my family, who own a very small one bedroom attic flat, and have done for 40 years.

This flat would be in no way suitable as a permanent home for a working family, too small, too many stairs.

This taxing has been I'll thought out and will not return the result expected .

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island communities impact assessment review for Cumbrae.

Date: 20 May 2025 18:46:18

Assessment - Isle of Cumbrae

I am requesting a full review of the North Ayrshire Council's process regarding the Island Communities Impact Assessment (ICIA) and its effect on the Isle of Cumbrae economy.

We are owners of a house at Redacted which is a second home.

The objective of this assessment is apparently to free up affordable housing. We do not believe there is a strong demand for such housing among current Millport residents. We believe the general size and quality of second homes in Millport is not suitable for permanent affordable housing.

There is a complete lack of employment activities in Millport so it is unlikely people would move here to live if they were employed on the mainland. The cost and inconvenience,not to mention the reliability of the ferry crossing renders the option of living in Millport and working on the mainland unlikely

As second homeowners who contribute significantly to the local economy we actually are less of a burden on local council services. For example we do not require bin pickup every week.

This is a completely unfair burden on second homeowners and will result in a severe adverse effect on the economy of the island

Sincerely

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae.

Date: 15 May 2025 19:04:22

Subject: Concern Regarding 200% Council Tax Charge for Holiday Homes - Isle of Cumbrae

Dear Sir/Madam,

I am writing to formally express my concern regarding the recently implemented policy imposing a 200% council tax charge on second or holiday homes, particularly as it applies to properties on the Isle of Cumbrae.

As a past owner of a holiday home on the island, and now a permanent resident, I fully appreciate the importance of addressing housing availability and affordability for local residents. However, I believe that a blanket doubling of council tax on holiday homes fails to recognise the broader contribution such homeowners make to the island's community and economy.

Many holiday homeowners support local businesses year-round, contribute to the island's tourism-driven income, and invest significantly in the maintenance and improvement of their properties. Some also have long-standing ties to the island and spend considerable time there outside of peak tourist seasons.

A more nuanced approach, such as exemptions or reductions based on usage levels, community involvement, or local economic contributions, would seem more equitable than a flat-rate penalty. Moreover, this sharp increase may deter future investment and could have unintended consequences for local tradespeople, shops, and services that benefit from seasonal residents.

I respectfully request that North Ayrshire Council reconsider this policy or, at the very least, introduce mechanisms for consultation and potential relief for those who demonstrate meaningful engagement with the local community and economy.

Thank you for your attention to this matter. I would welcome the opportunity to discuss it further and look forward to your response.

Yours faithfully,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae.

Date: 05 May 2025 15:11:44

Dear Sirs

Re: Island Communities Impact Assessment Review for Cumbrae: Consultation on second homes council tax impact

Comments from:

Redacted

Resident in Millport, Isle of Cumbrae

Key points already highlighted by Redacted are:

-Even though Cumbrae is a small island it has a disproportionate number of second homes - 30% of North Ayrshire's total with a population of just 1,262,

-In contrast, 37% of second homes are on the mainland, which has a population of 133,413.

-The new tax will take £500,000 from Cumbrae which is high percentage of £12.9 million annual income (compared to an economic output for the whole of North Ayrshire of approximately £2.4 billion)

-76% of the second homes on Cumbrae are in council tax band A and B. Many of these are small, older properties, and many are not suitable for full-time occupation by working families. This compares to just 37% council tax band A and B properties on the mainland

Since the change in council tax I am aware (as I work part-time in the property sector) there has been a surge of people needing to sell their second homes. In many cases these are either studio flats, a 'room and kitchen or tiny 1-bedroomed flats with small shower rooms'. Although these are fine for overnight or weekend stays, they would not be suitable for a single person to live in full-time -and you would therefore already not be achieving the aim of attracting full-time residents for this type of accommodation. Furthermore, some of these properties have been handed down through generations and it is with a sad heart that many now have to sell as it's ridiculous to expect families to pay over £2000 council tax pa for such small properties. The knock-on effect then is the local businesses would be deprived of income and support (as many second regularly support our local community with the shops, restaurants and bars (which often some full-time residents do not frequent). This potentially could cause a much wider issue on income to businesses than possibly NAC have thought about as we rely on tourism. The larger second homes not appear to be affected as the Band A/B categories. Already people are being put off buying a second home of anything less than a 1 bedroomed flat -as it is not economically viable so we will end up with a glut of tiny flat, unable to sell and causing angst to current owners who can't sell their properties and afford to pay the additional council tax.

If you wish to avoid decimating our already fragile, small community by not exempting properties of a specific square footage (to be defined) -of studios, 'room and kitchens' and very small one bedroomed flats-AND noting that Cumbrae is still defined as a 'deprived area' -just stick the knife in further with this lack of understanding of the Isle of Cumbrae and our needs. We recognise that (umbrae may be an exception in its set up compared to other seaside towns, but it deserves to be looked into and rectified.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae.

Date: 20 May 2025 12:17:17

Written representation from

Redacted

Dear sir/madam.

I take this opportunity to add my name to the representation to North Ayrshire Council for the review and public consultation regarding the unreasonably high increase in second home council tax.

The doubling of this tax to around £2500 per annum is simply too much for myself and for others like me.

Many owners provide accommodations to support the tourist industry and the ramifications of this increase will mean many providers, myself included, can no longer afford to continue. Much of the available tourist and holiday lets will cease to operate, reducing visitor numbers to north Ayrshire and subsequently facilitating a dramatic downturn in the finance and cash flow into local businesses. Retail and otherwise.

In a nutshell. Fewer accommodations or greatly increased rental fees will drive tourists away. They'll vote with their wallets and go elsewhere - not North Ayrshire. Local businesses will suffer.

From a personal viewpoint, £250 / month is just not viable. The means to pay this and continue just don't work for me.

I trust you will consider this matter with the gravity is desperately requires, and you will add my name to the other concerned parties expressing their objection to this increase.

Regards

Redacted

Sent from Outlook for Android

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review For Cumbrae

Date: 20 May 2025 23:11:30

We wish to object to the doubling of the council tax on our Band A tiny flat in Millport on the island of Cumbrae - Redacted

We purchased this property in a poor condition in 2023 and spent considerable time and money on upgrading it as a retirement holiday home for us, our family and friends.

The flat is part of an old tenement building with no insultation and is very difficult to heat, it has a 1200cm kitchen area with a sink and fridge - no fixed hob or oven and no laundry facilities. In our view, it is therefore not suitable for permanent, year round living and we would like to invite you to view our property to see this for yourself.

The doubling of our council tax is already having an impact on our limited finances and the affordability of continuing to own it as part of retirement plans. As well as us, friends and family have been enjoying using it and we have all played our part in supporting the local businesses on the island.

We strongly feel that this doubling of our council tax is disproportionate to owners of the island properties such as ours and request a review of the council's decision to impose this upon residents, particularly owners of band A properties.

If you would like to view our property or wish any further information please contact us on Redacted

Yours sincerely

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island communities impact assessment review For Cumbrea

Date: 12 May 2025 10:19:04

The double tax for second home owners will kill the community on Cumbrea

Most of the properties on the island we're built as holiday accomodation.

There is not enough employment on the island for these to be permanent homes

Some properties would be coverted to holiday let's as a small buisness, zero tax

And not rented out so no income to island

All properties should pay normal council tax whether a buisness or not which would bring in more money which should then be spent on the island

At present local people are doing work the Council are paid for, flower beds, beach cleaning litter picking

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island communities impact assessment review

Date: 17 May 2025 11:06:20

Morning

I would like to add our comments/thoughts and impact that the decision to double the council tax will have on us.

This decision will have a significant impact on how we manage our time on the island. We have had a long association with the island and our decision to buy our 1 bedroom flat came after years of holidaying on the island. Our flat is small and in no way would it serve as a permanent home.

The decision to now double the council tax will directly take that extra premium away from the local shops and restaurants. We will now be bringing our food etc from home and the only people to benefit will be the supermarket chains on our journey over. We will no longer be able to eat out and will not be able to pay a premium at the local shops, like the local butcher's. We will no longer be able to support the local pubs in a bid to claw back the extra money that we now have to find. We have also bought bikes from home so we are no longer needing the bike hire shops.

People may look at second home owners as wealthy. I can assure you that this is not the case and comes from years of hard work and sacrifice and our commitment to spend as much time as we can on the island which has been my families favourite place for years. We are now paying double council tax but don't receive double services. How can it be right that we pay double the rate than someone who lives on the island but don't create the demand on local services as we are only on the island part time.

At the moment the doubling of the tax will not force us to put our home on the market and will therefore not free up homes for locals. The flat is so small and wouldn't not be suitable for full time living. This move will however force us to re-think our spending on the island and we worry about the effect that this will have on local businesses. In the summer, day trippers coming over, support the local shops. What about in the off season? When day trippers are less , second home owners are still coming over, the extra tax will gave a massive effect then. It could mean that the island almost closes down.

We urge the council to re look at this decision and what the impact will be on this tiny island and it's fragile economy

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment, Review for Cumbrae

Date: 17 May 2025 12:30:04

I am writing to express deep concern over the doubling of the council tax on second homes -my home in Millport is now more expensive than the council tax I pay for my permanent home in Bearsden. Many second home owners of very small flats in old properties which are hard to heat in the winter will I’m sure give them up causing a great impact on the local businesses. I think this decision is a grave mistake.

Redacted

Sent from my iPhone

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessments (Publication and Review of Decisions) (Scotland) Regulations 2020

Date: 19 May 2025 15:16:15

Dear Sir/Madam

Island Communities Impact Assessments (Publication and Review of Decisions) (Scotland) Regulations 2020

Writing as an individual, and as a second home owner in Millport.I wish to express my strong objection to the proposed levy on second home owners on the Isle of Cumbrae, and to highlight the serious flaws both in the consultation process and in the assumptions underpinning the decision. The proposals demonstrate a lack of understanding of the unique social and economic dynamics of our island community and risk causing disproportionate harm to an already fragile local economy.

1. Disproportionate Economic Impact

Cumbrae's economy is exceptionally vulnerable and relies heavily on income brought in by visitors - including both day-trippers and second home owners. This measure would impose a disproportionate financial strain on a community that does not have the resilience or diversity of income streams found in larger islands or mainland areas.

2. Crucial Role of Second Home Owners

Second home owners are not absentee landlords; they are a vital part of the economic ecosystem. They contribute significantly to local businesses, maintenance services, and trades. In the last 2 years I have spent around £40,000 locally, among tradespeople resident on the island, installing an inside toilet and making my holiday flat more fit for year-round habitation. I shop locally as much as I can. I encourage family and friends to use the flat as much as possible. Disincentivising second home ownership will directly reduce the flow of income to the island.

3. Unsuitability of Housing Stock for Permanent Occupation

A large proportion of the housing stock - particularly in areas like George Street and Howard Street -was never designed or intended for permanent residence. Many of these properties lack the infrastructure, layout, or facilities required for year-round living. In the days before caravans were invented, my own property was built as a holiday flat around 130 years ago with neither plumbing nor inside sanitary facilities, and other than a short post-war period, has always remained as a holiday flat. It has no central heating.

4. Lack of Realistic Demand for Permanent Residency

Even if second homes were placed on the market, there is insufficient genuine demand for holiday properties, many of which are less attractive than static caravans, to be taken up as permanent residences. Their size, layout, and location make them unsuitable for first-time buyers or families.

5. Impact on property maintenance

Increased taxation will reduce the amount of second home owners' cash available for property maintenance. Consequently, the quality of housing stock, which has long been a matter of concern in Millport, may deteriorate further as second home owners delay or avoid essential maintenance, or even simply abandon properties. This will have a negative impact on the amenity of the town and, in time, make it a less attractive place.

6. Strain on Local Services

In the hypothetical event that all second homes were converted into permanent residences, the island's limited infrastructure and public services would be unable to cope with the increased demand -particularly healthcare, waste management, and transport.

7. False Premise Behind the Levy

There is no evidence that the levy will support the construction of new housing. No clear commitment has been made to use this additional revenue to build new homes on the island or to benefit local people directly in housing need, and the proposed 10% allocation to support affordable housing initiatives is a pitiful amount. As such, the policy appears punitive rather than constructive.

8. Lack of Democratic Accountability

This policy represents an increase in taxation without representation. North Ayrshire Council remains entirely unaccountable to the second home owners who will be subject to this levy. We have no democratic say in the matter, yet are expected to bear an increased financial burden.

9. Disregard for Consultation Results

The outcome of the consultation has clearly been disregarded. A majority (59%) of respondents indicated that the levy would be harmful to the island’s economy. Proceeding in spite of this result undermines the integrity of the consultation process and raises serious questions about the Council’s commitment to fair and transparent governance.

The decision to proceed with the levy despite clear economic, practical, and democratic objections is ill-considered. It fails to consider the real-world consequences for the island community and risks inflicting long-term damage under the guise of short-term financial gain.

I urge you to reconsider the implementation of this policy and to engage in a more meaningful dialogue with all stakeholders - including those who, despite having no vote, contribute significantly to the life and sustainability of this island.

Kindly acknowledge receipt of my letter by return.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities ImpactAsswssment Review for Cumbrae

Date: 15 May 2025 20:40:16

Dear Sir/Madam,

I'm writing regarding the doubling of council tax on second homes on the Isle Of Cumbrae.

This decision has already shown to have a negative impact on the island with many houses/flats being placed on the market. Most of these aren't suitable as a permanent residence. It doesn't offer any additional homes for people renting locally on the island or people wanting to move to the island. The supply of these homes will be greater than the demand. What's likely to happen if sold, is that the majority will be bought and set up as a business e.g Airbnb. Instead of receiving double council tax, North Ayrshire would receive nothing.

Apart from ignoring the initial consultation results where the majority vote was not to implement the double council tax, this decision hasn't considered the National Islands Act where additional measures need to be considered to ensure there is no damage to the island community. Why was the decision made to implement this policy when it was clear from the initial vote that the majority of people are against it? Why have a consultation when the result is cast aside and ignored?

Many second home owners have been visiting Cumbrae for most of their lives and contributing to the local economy. Cumbrae relies on tourism AND the second homeowners contribution who shop locally when on the island. This policy is taking the affordability of having a second home out of many people's reach. Many are in the situation of effectively paying the cost of 3 council tax bills whilst trying to live off a state pension.

The implementation of this decision has created a negative feeling on the island and needs to be reversed.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact Assessment Review for Cumbrae

Date: 06 May 2025 14:18:49

Head of Democratic Services

North Ayrshire Council

Cunninghame House

Friarscroft

Irvine, KA12 8EE

Dear Sir/Ma'am,

FAO: Head of Democratic Services

I write in response to Redacted bid to support positive community resilience. This is following the recent outcry by the public and businesses and the impact caused to local community cohesion on Millport regarding the increase in levy for second homeowners.

On 30 April 2025 North Ayrshire Council announced a review of the island community impact assessment for Cumbrae relating to the 100% council tax premium on second homes.

A review was called for by Redacted on the grounds that:

The policy will disproportionately affect Cumbrae's small community, where 30% of North Ayrshire's second homes are located.
The estimated council tax premium on Cumbrae is projected to be £500,589, a staggering proportion of the island's total economic output of just £12.9 million.
The policy will lead to small, difficult to heat flats, being put on the market that are not suited to full-time occupation by working families

Despite recognising these impacts, North Ayrshire Council appear to have failed in their legal obligation to propose an mitigation of, or improvement to, the policy for our island community. Redacted has called for proper mitigation measures that recognise the particular circumstances on the island.

At the very least, a detailed study of second homes on Cumbrae should have been undertaken to assess their condition and to consider possible ways of altering them to make them suitable for permanent occupation by working families. A programme of works would then be required to upgrade those properties that need it.

Having considered the foregoing and a clear risk in this area which could be devastating to the local community, we would ask that NAC reconsider their decision in this matter and also take the following into consideration:

We would like to be considered as homeowners, not second homeowners as our children, family and friendship groups are embedded on the island and we find it degrading to be classed as anything but normal homeowners paying our taxes.
NAC previously applied a 50% reduction on additional properties, our view is that this should continue to enable us to bolster business with additional income when we are able to attend the island. We do not use any service other than bins and our children are excluded from attending additional activity put on by the local authority as they do not attend school here. This is highly upsetting as their friends are local children who are benefiting from funded play during school breaks.
We pay council tax in full to SLC which is also hefty and there is no need to charge for using full services in NAC when we do not use them (a 50% deduction is appropriate in the circumstances).
We were taxed heavily by the Scottish Government (7k) on purchase, we would like this taken in to account when considering the already considerable investment made to the public purse.
Being an owner of a property on Millport is not always a money maker, a large proportion of the property is handed down through generations and the type of levy imposed is crippling to those families trying to continue to be part of the local community.

As above, we fully support Redacted in their quest to support all of their communities. Whether we live on the island or not, we are invested in the local business and are engrained within the local lifestyle when we are down. We already pay South Lanarkshire for our services to school our children and majority of other public service is paid for in this area. Our only service used is for the bins which are more than paid for in the normal tax collections without the need to raise further (as said, it should be a reduction to allow us to spend the money within the local economy). The move to increase tax has damaged the public confidence of council leadership and there is now a serious risk that the economy will be impacted as a result!

I trust the forgoing is in order and allows for a more considered impact assessment of the damage you are doing on our beautiful island.

Regards,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Island Communities Impact assessment review for Cumbrae

Date: 06 May 2025 15:07:52

I would like to give my view relating to above subject

The doubling of the council tax for second homes, will have , as I see it , a detrimental impact to local businesses who rely on the custom of second home owners in times when the day trippers may not be visiting the island and when they have left due to the last ferry being at 8.30pm

The next issue I see happening would be many of the flats on band A tax of which are the majority, being put up for sale creating a situation where the flats are only suitable for single person, couples,without children.

Most, if not all the flats are 1 bedroom and kitchen. The end result of this would be a collapse of the property market on the island of Cumbrae and also many flats being unoccupied , which again local businesses would suffer .

The other point I would like to make , is the financial hardship that this is causing to the second home owners who are pensioners, with any increase in pension being wiped out with this doubling of tax. This would force more properties onto an already saturated market, with a lack of buyers.

I would like to point out that the Isle of Cumbrae is unique in the fact, that there is no industry/employment available, to support the replacement of the second home owners contribution to the local economy once these owners are forced to sell.

I would like to see a reversal of this unpopular and unnecessary tax on the community of the island of Cumbrae.

Yours faithfully

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Islands impact assessment review for Cumbrae

Date: 17 May 2025 17:25:20

To whom it my concern

Like many of the permanent residents and second home owners on the Isle of Cumbrae, we are incensed by the 100% levy of council tax on second home owners.

There has been no real consideration given to the contribution made by the second home owners to the island economy. Many of the second home owners spend a significant period of time on the island, spend money in the local shops, contribute to the local community groups and clubs.

In our case we have owned our property for almost 20 years. We spend 6 months of the year on Cumbrae, have employed local trades people for the complete renovate of our property and assist us in continuing to maintain it. Our property, when purchased for our retirement, was in such disrepair that a mortgage was not possible. We purchased this property as we choose to holiday in this country and spend our income here on Cumbrae rather than travel elsewhere in the world.

In addition like many second home owners we have integrated with the community and contribute to the community society ie, as a player and treasurer of Millport Curling Club.

Furthermore as we are now retired, we are not affected by the irregular ferry service, which young, working couples might face, caused by inclement weather and/or the frequent mechanical breakdowns of the aging ferry fleet. I would suggest that these disruptions make the Isle of Cumbrae less of an attraction for such working couples.

We feel that the above should be given full consideration as part of the impact assessment. Increasing the community charge, to induce second home owners to sell their homes with a view to releasing properties for first time buyers is ill considered, and in our opinion nothing more than an additional tax on hard working people.

Yours faithfully

Redacted

Sent from my iPhone

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Isle of Cumbrae - Propose Council Tax Increase

Date: 18 May 2025 20:47:48

Attachments: image003.png, image004.png, image005.png, image006.png, image007.png, image008.png

Dear Sirs,

Regarding the proposed disproportionate increase in Council Tax for second homes on the isle of Cumbrae.

Please note the call for a rethink on this ridiculous policy given that clearly :-

The policy will disproportionately affect Cumbrae's small community, where 30% of North Ayrshire's second homes are located.
The estimated council tax premium on Cumbrae is projected to be £500,589, a staggering proportion of the island's total economic output of just £12.9 million.
The policy will lead to small, difficult to heat flats, being put on the market that are not suited to full-time occupation by working families.

Despite recognising these impacts, North Ayrshire Council failed in their legal obligation to propose any mitigation of, or improvement to, the policy for our island community. Redacted has called for proper mitigation measures that recognise the particular circumstances on the island. At the very least, a detailed study of second homes on Cumbrae should be undertaken to assess their condition and to consider possible ways of altering them to make them suitable for permanent occupation by working families. A programme of works will then be required to upgrade those properties that need it

I trust you will respond and consider a reversal of this ill thought out levy which will significantly and adversely affect the island community and local economy

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Cc: Redacted

Subject: Isle of Cumbrae - propose Council Tax Increase

Date: 16 May 2025 20:31:39

Dear Sirs,

Regarding the proposed disproportionate increase in Council Tax for second homes on the isle of Cumbrae.

Please note the call for a rethink on this rediculous policy given that clearly :-

The policy will disproportionately affect Cumbrae's small community, where 30% of North Ayrshire's second homes are located.
The estimated council tax premium on Cumbrae is projected to be £500,589, a staggering proportion of the island's total economic output of just £12.9 million.
The policy will lead to small, difficult to heat flats, being put on the market that are not suited to full-time occupation by working families.

Despite recognising these impacts, North Ayrshire Council failed in their legal obligation to propose an mitigation of, or improvement to, the policy for our island community. Redacted has called for proper mitigation measures that recognise the particular circumstances on the island. At the very least, a detailed study of second homes on Cumbrae should be undertaken to assess their condition and to consider possible ways of altering them to make them suitable for permanent occupation by working families. A programme of works will then be required to upgrade those properties that need it

I trust you will respond and consider a reversal of this ill thought out levy which will significantly and adversely affect the island community and local economy

Regards

Sent from my iPhone

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Isle of Cumbrae Second Home Council Tax Islands Community Impact Assessment Consultation

Date: 19 May 2025 22:37:15

Dear Colleague,

Thank you for providing this further opportunity for Isle of Cumbrae second home owners to contribute to further consultation on the recent Islands Community Impact Assessment on the decision to increase North Ayrshire Council Tax on second homes by 100%.

While the existing ICIA provides a range of useful information about each island within North Ayrshire, and differentiates between the likely impacts on Arran and Cumbrae, it does not subsequently use its own evidence to conclude that the impacts peculiar to Cumbrae require different mitigations. The evidence provided by the Council in the ICIA reveals that the number of band A and band B properties on Cumbrae far exceed those on Arran or the mainland. These properties are the least likely to translate into accommodation which is suitable for working families, which is the expressed intention of the policy change. Speaking from personal experience, we have, for example, recently installed a completely new heating system in our holiday property, based on the very helpful information provided by the Carbon Neutral Islands project. Even so, the evidence of the past few months tells us that if we were to live in the property full time, we would be bankrupted by electricity bills. Disappointingly for the island, it's difficult to see how current residents, by and large, or prospective owners of unwanted or now unaffordable second homes, could afford to cover the expense of heating old properties where historic multiple ownership precludes more strategic approaches to maintenance or energy efficiency measures.

Having had a second home on Cumbrae for nine years, we have some experience of how people in a similar position to ourselves may react to the recent increase. Many of us have developed a very close connection with the island community and play a significant part in its well-being through volunteering and economic investment. We use local tradespeople and support local businesses. We don't bring things over from the mainland that we could buy on the island because we recognise how vulnerable the island is to the vagaries of second home ownership. Island residents, on the other hand, by and large shop on the mainland, to keep the costs of island life manageable. Personally speaking we, and many like us, have no intention of relinquishing our property or being forced into the invidious position of letting out our home, but unfortunately we, and many other people will be in the position of being unable to spend as much money on the island, to the detriment of our friends who are the local business owners and community organisations.

The ICIA refers on many occasions to the desire to improve wellbeing in local communities. The principles and intentions of the policy in relation to modal shifts in demographics and availability of accommodation suitable for working families are laudable - but intrinsically flawed in relation to Cumbrae, including for the reasons outlined above. The policy will further destabilise a fragile economy and will undermine community cohesion, both of which have developed and survived through generations. By its own admission within the ICIA, the Council doesn't know what the outcome of the policy will be for Cumbrae, which is why listening to local people is so important.

The Council should reconsider the policy in relation to Cumbrae based on its own evidence and the implications of that evidence, which have been largely ignored in the ICIA.

Thank you for your consideration of this correspondence.

Yours sincerely,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Millport 2nd home council tax

Date: 16 May 2025 21:31:32

Good evening,

I wish to register my objections to North Ayrshire disproportionate double council tax on second home owners, particularly in Millport, Isleof Cumbrae. As you are aware the majority of second homes are damp, difficult to heat, over 150 years old and have expensive ongoing repairs despite their low retail value. Whilst suitable for weekends and summer visits, they are unsuitable due to size and facilities for modern living. My second home for example is damp, has no mobile phone signal, cannot get a smart meter, needs expensive roof and outbuilding repairs and has no central heating and has an emersion boiler. However we happily employ local tradespeople, eat in Millport restaurants and shop in the local shops. We also contribute to the island fundraising event s including the town hall refurbishment. Like many second home owners, despite owning the property for 40 years, my family are now questioning whether ownership on the island is sustainable because of the council tax being set at 200%.

As per the Cumbrae Community Impact Review, many of the second homes are small, and not suitable as permanent residences. Having invested so much time and money in the the excellent flood defences it seems incredible that North Ayrshire, council by their actions, will now negatively impact local businesses by forcing many customers to sell their property and leave the island. There is already a noticeable increase in the number of holiday homes up for sale, and I fear this will only get worse ( a situation which nobody wants). North Ayrshire's actions are disproportionately impacting Millport, and the council should reconsider this punishing tax for the sake of the island.

Yours

Redacted

Sent from my Galaxy

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Millport council tax hike for second home owners.

Date: 06 May 2025 08:37:21

Good morning,

I am a full time resident of Millport, we own our property here and have no other properties here or on the mainland.

I would like to object to the huge hike in council tax for 2nd home owners in Millport. I believe this increase is wrong because if all or even half of the holiday accommodation were to become permanent residences then the doctor's surgery, hospital and school would not be able cope with the huge increase in numbers. I believe that the increase in council tax will cause a huge amount of 2nd home owners to dump their properties at the end of this season which will lead to a crash in property prices on the island .

I believe this policy has been ill considered and rushed through. Millport has been lumped in with the rest of NA as the council hasn't bothered to look at the unique nature of the island.

I believe this council tax hike should be reversed.

Redacted

Sent from Outlook for Android

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Re: Island Communities Impact Assessment Review for Cumbrae

Date: 20 May 2025 14:26:22

Redacted

We write in support of the grounds laid out by the request for a review by the Redacted April 2025.

Background

Our home is a small stone cottage which started life as a single story stables that was converted some 50 years ago into a small holiday home by a local scottish family.

Prior to my husband and I purchasing the property in 2019 it had remained furnished but unoccupied for many years due to the owners failing health and disability. The property had fallen into disrepair.

Over many years attempts had been made by them to sell the property to local people, however, the small size of the cottage, of stone construction making it difficult and expensive to heat, together with the cost of extensive work required to deal with issues of damp, dry rot, woodworm and overgrown garden meant the property laid empty for years.

Soon after purchasing the property COVID restrictions and difficulties sourcing materials seriously impacted our plans for renovating the cottage to make it habitable. So we had no choice but to leave it empty.

Once restrictions were lifted we employed local tradesmen to carry out the extensive renovation work required. Creating local employment and contributing to the local economy through the purchases of local goods and services.

Since retiring at the beginning of 2022 my husband and I live in the cottage for a continuous period of at least 6 months at a time, periods longer than suggested in the Isle of Cumbrae's Impact Assessment. Council Tax Premium applied to Second Homes.

Whilst our home is not a holiday let it is occupied by us for more than the 140 days a year, the recommendation for holiday lets which are then not subject to council tax premium. Why then do the same rules not apply to 2nd Home owners who stay beyond this timescale?

We have made a commitment to the island by being active members of the community, regularly involved in beach cleaning, community gardening and working 2 afternoons a week in the Cumbrae Forum Charity Shop.

We contribute to the island financially using local services, businesses and restaurants.We also attend and spend money at the many fundraising events that happen regularly on the island. We have introduced family and friends to the island over the years, who in turn make economic contributions to the island through use of local shops and restaurants.When purchasing our home on the island we had no desire to become landlords or to have our home used other than by our family and friends.

Review suggestion:

100% council tax premium on second homes be reviewed and adjusted downwards on a sliding scale according to length of occupancy each year.

If the councils justification for the 100% council tax premium on second homes is to create affordable housing for local people and families then why is North Aryshire Council proposing that only 10% of the additional income is ring fenced for investment in affordable homes? A figure not specific to Cumbrae.

Why is North Aryshire Council or nominated Social Housing provider not purchasing the 2nd homes that have come to market on Cumbrae since 1st April 2025? or indeed not bought the plots of land that have been up for sale on the island for many years, to build affordable homes?

If North Ayrshire Council are genuine about creating housing to attract Key Workers to the island or staff to fill vacancies in tourism and hospitality why do they or local social housing providers not rent properties from 2nd Home Owners, using the money generated by the 100% council tax premium, rather than them staying empty?

If the additional income raised is not used to address the housing issues outlined in the impact assessment them the100% Council Tax Premium on 2nd Homes will be seen purely as financially filling gaps in other areas of council budgets with no benefit to islanders.

What additional resource/benefits/improvements will specifically provided to Cumbrae other than maintaining what has already been reduced on the island?

What also needs to be considered is that not all 2nd Home owners are 'weathly' people and many of the 2nd Home Owners are in properties on the island that have been handed down through generations of the same familty. How tragic for them to have to sell off properties now that the 100%premium has been imposed only to see them brought up by people from far away with no links or real commitment to the island.

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox); Cllr Charles Currie ( Elected Member / Members ); kenneth.gibson.msp@parliament.scot; irene.campbell.mp@parliament.uk

Subject: Representation in support of the Island Community Impact Assessment review

Date: 14 May 2025 09:59:14

Dear Head of Democratic Services at North Ayrshire Council and Elected Representatives,

I am writing in support of the application for a review of the decision taken by North Ayrshire Council to introduce a 100% premium Council Tax charge on second homes with effect from 1 April 2025.

My reasons in support of the application for review are as follows:

Inadequate notice of increase in tax for second homeowners: the introduction of the 100% premium Council Tax charge on second homes on 1 April 2025 was announced only a few weeks in advance in February. This gave second homeowners extremely little notice to either financially prepare for the significant tax increase, or seek alternative solutions such as selling their property or applying for a holiday let licence.
Unfair and indiscriminate treatment of homeowners: my mother has a second home on Arran, which is solely used by herself and immediate family. She has never rented it out as a holiday let. In researching options to cover the cost of the additional tax, she has discovered that one alternative to paying double Council Tax is to apply for a licence and convert her property into a holiday let. According to information obtained from North Ayrshire Council, if licenced as a holiday let that is available to rent for 140 days per year, her property would have a rateable value of less than £12,000 and would be exempt from Council Tax. This is an option that she - and other contemporaries- are now being forced to consider. How is it fair that properties used as businesses to derive profit from premium holiday rental rates are exempt from Council Tax, while retired people like my mother, who spend a lot of time on the island as active contributors to its community and economy, are subject to double taxation?
Divisive policy that is unfairly blaming second homeowners for housing shortages: despite the fact that second homeowners like my mother support community groups and events throughout the whole year- not just during peak holiday periods - this policy is unfairly pointing the finger at second homeowners for Arran's lack of affordable housing. This has been compounded by misinformation in the media that second homeowners previously benefited from a discount on Council Tax. While we have recently discovered that second homes operated as holiday let businesses are indeed exempt from Council Tax, my mother has always paid Council Tax in full and has never benefited from any discount since living at the property on Arran for more than 10 years.
Potential increase in holiday lets: due to the Council Tax exemption for holiday lets mentioned under point 2, people in my mother's situation are now applying for holiday let licences. This will do nothing to return housing stock to full-time residents.
Holiday lets are not in the interests of residential neighbours: if second homeowners who have property solely for their own use feel compelled to rent it out to holidaymakers to cover the increased Council Tax, this will lead to a higher turnover of tourists occupying property in residential areas, as opposed to second homeowners who are known to and respectful of their neighbours.
No guarantee of local ownership: if second homeowners who are unable to pay the additional tax decide to sell their properties, there is no guarantee that they will be purchased by full-time residents. They may simply be bought by wealthier second homeowners who can afford double taxation.
Small percentage of funds ring-fenced for affordable housing: the fact that only 10% of the proceeds from this tax will be used for affordable housing suggests that North Ayrshire Council is simply trying to fill a gap in its funding by penalising second homeowners, rather than seriously address the affordable housing shortage by building new homes to meet demand.

In summary, the introduction of this additional Council Tax with very little notice has caused a huge amount of distress for my mother who is retired and, as already mentioned, plays an active role in the Arran community. Meanwhile, holiday let operators who already make money out of their second homes are paying nothing in additional Council Tax. This is a clear discrepancy in the treatment of second homeowners.

Instead of demonising second homeowners like my mother, who feel forced to either give up the community life that they have established on the island over many years, or make their homes available to the general public by turning their property into a business – something that they have no wish to do as retired persons – North Ayrshire Council should consider other, fairer ways of supporting affordable housing initiatives such as those of Arran Development Trust that are already under way on the island. I would therefore ask you to recognise the valuable contribution that second homeowners make to the Isle of Arran community and rescind this divisive policy.

Yours sincerely,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Representation on cumbrae consultation on second homes tax

Date: 08 May 2025 11:48:16

Redacted

I firstly state my position currently we are owner occupier full time residents on cumbrae. I work from home for a regional college so gave no dependance of tourism for income and add to the island economy. My wife works In the local island hospital. My son has a disability and lives with us

My story should illustrate why encouraging the route to fill time island living is good for cumbrae

We bought a second home in 2013 and immediately started to spend as much time on the island as we could. But our son was at special needs school at later receiving support and our daughter at secondary school

Well we decided to move full time and put our house on the market there had been a lot in the way and one pandemic later and a gradual move done by two busy carers wr made it to move into our ex second home and cut all ties to our old life

Remembering that second homes now attract a tax of 8% of purchase price added to this double council tax there's no way we could have took this route to make the contribution we make to cumbrae and north Ayrshire

Oh yes and our daughter owns a flat in largs and works so she contributes too to the local economy and uses the ferry regularly too

I hope this story illustrated the unintended consequences of a policy which will surely discourage people settling here full time

It just isn't practical to move in one day from the mainland any distance away get your house sold and buy and move into another one and all before 815 island life is unique and this should be recognized in making policy

Best regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Cc: Redacted

Subject: review of the island community impact assessment for Cumbrae

Date: 18 May 2025 20:40:05

We are second home owners in Millport.

Our home was the permanent home of an aunt and uncle who lived in it for 25 years and are buried on the island. The house was built by a local builder and bought new.

We only use a few of the council services as we bring our waste back with us to our main home - so no purple, blue or grey bin uplifts.

We inherited the house 12 years ago and have used it regularly along with family and friends over that period.

However as a family we have been regular visitors to the island for more than 100 years and have owned property on the island for more than 50 years.

Our frequent family visits to the island involve expenditure on: ferries; local shops; visits to the Garrison (including restaurant); local restaurants; carry-outs (Chinese; Fish & Chips etc); bike hire; island gin shop; bar meals; house repairs and services; garden services etc. We have also tried to contribute to the recent renovation of the Town Hall.

We suspect that as visitors we spend more on many of these things than most locals and make a significant contribution to the local economy as well as supporting local jobs. However, this years doubling of the council tax means that we must now consider very seriously the need to sell the family house, cutting our century old links with Millport and Cumbrae.

If that happens we are unlikely to return - something that we would find very regretable having many sentimental links with the island as well as a number of friends there.

Redacted

On 30 April 2025 North Ayrshire Council announced a review of the island community impact assessment for Cumbrae relating to the 100% council tax premium on second homes.

The review was called for by Redacted on the grounds that:

The policy will disproportionately affect Cumbrae's small community, where 30% of North Ayrshire's second homes are located.
The estimated council tax premium on Cumbrae is projected to be £500,589, a staggering proportion of the island's total economic output of just £12.9 million.
The policy will lead to small, difficult to heat flats, being put on the market that are not suited to full-time occupation by working families.

Despite recognising these impacts, North Ayrshire Council failed in their legal obligation to propose any mitigation of, or improvement to, the policy for our island community. Redacted has called for proper mitigation measures that recognise the particular circumstances on the island. At the very least, a detailed study of second homes on Cumbrae should be undertaken to assess their condition and to consider possible ways of altering them to make them suitable for permanent occupation by working families. A programme of works will then be required to upgrade those properties that need it.

The review process includes a short public consultation process. If you would like to make representations to North Ayrshire Council about the review, you can do so by email to legalpostbox@north-ayrshire.gov.uk or by writing to the Head of Democratic Services, North Ayrshire Council, Cunninghame House, Friarscroft, Irvine, KA12 8EE.

Representations must be made no later than by 23.59 on Tuesday 20 May 2025 and must include the name and contact details of the person making the written representations. Include reference to the Island Communities Impact Assessment Review for Cumbrae in the heading or subject line of your representation.

Received 19 May 2025

Redacted

11th May 2025

Head of Democratic Services

North Ayrshire Council

Cunninghame House

Friarscroft

Irvine

KA12 8EE

Dear Sir or Madam

Re: Island Communities Impact Assessment Review for Cumbrae

By looking at our address you can see we will be subject to the additional 100% levy on our council tax for being a second home owner.

We lived on the Island of Cumbrae from 2010 to 2020 and were very involved with community activities:

Project Leader to build a new church for Cumbrae Parish

Member of the Cumbrae Support Team

Computer Buddy at the local library

Primary School Teacher at the island school

We have continued to keep the property and use it approximately 50 days a year and always support the use of the community facilities when there. Very rarely do we use the council provided facilities but always pay the annual council tax.

Economically the island does depend on second home owners to keep local business going. Being pensioners our annual income has risen slightly but not enough to cover the 100% council tax increase.

We wish to retain the property in short to medium term and incur the additional £1381.12, however this will mean we can no longer support the Island businesses and there we will adjust our spending on the Island to reflect this.

We are asking you to consider changing this policy for the Island of Cumbrae as second home owners play a larger part in maintaining the Island economics.

Yours faithfully,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Second home council tax

Date: 07 May 2025 19:48:08

Sent from my iPhone

Dear Sir/Madam,

I have had a holiday home for almost 40 years inMillport. Isle of Cumbrae. Throughout that period I have contributed to the economy of the local community.

Now. a widow at the age if 83 years I am expecred to pay double the standard rate of council tax for which I won’t receive any benefit, and neither will the community if Millport.

As pointed out by Redacted it appears to be an unfair policy for Millport compared to mainland Nirth Ayrshire.

Millport depends on second home owners and tourism as it as after all a tourist area. I believe this policy will have a tremendous negative impact on the local community.

This policy has been implemented in other areas causing them to become ghost towns.

I think you should review your policy for Millport before it too becomes a ghost town.

Yours sincerely,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Second home Council Tax increase

Date: 12 May 2025 21:54:47

Dear Sirs, I was appalled to learn how much the Council Tax has increased on my flat in Millport. The property has been in my family for generations and I have been going all my life..almost 81 years. It is an attic flat on 3rd floor with kitchen/bedroom, lounge and shower room. It is a very old property which is expensive to heat. This is despite the 2 rooms having insulation above them and the loft'at the rear is insulated too. I spend as much time as I can in my flat. I don't go abroad preferring to go to Millport. I know other second home owners who, like myself, have struggled to keep their 'little bolt hole' over the years. My money is spent either at home or in Millport. It stays in this Country.

For those of you old enough to remember the Poll Tax you will know exactly what happened to Millport and other little towns and villages throughout Scotland. It would be horrendous if this were to happen again. Most of the second homes are not family homes so I'm sure this increase, which will see people being forced to sell up, will not solve the problem of the house shortage. My flat was originally the servants quarter in days gone by!I also think this huge increase will mean more people will bring groceries etc with them in order to save a little money. This will have a detrimental impact on the wee shops, cafes and restaurants. Very few people will be able to have a few treats. e.g. Takeaways or eating out.

Thank you for reading this. Please reconsider your decision.

Yours faithfully,

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Second Home Council Tax Millport Isle Of Cumbrae

Date: 17 May 2025 10:21:14

Good Morning,

I am writing this email to voice my opinion to the growing protest about the second home tax. I hope you will bear with me as I try to give you some history to my family so you can understand my frustration at this (which lets call it for what it is) blatant money grab.

My family have owned a holiday flat on Millport since the 1960ies, we originally come from Glasgow and would spend our summer holidays long weekends etc like most other visitors on Millport. In the late 70ies, my parents decided to move down to Millport full time, where they owned and ran local businesses. I lived on the island and called it home from the age of 7 until I left and joined the Army. I inherited my grandparents flat (they also had moved full time onto the Island) in the mid 90ies, due to the minimum running cost's of the 1 bedroom flat I decided to keep it on, retaining my foothold on the island.

I am a working man, earning the average wage, I am divorced and live alone, I travel back to the island and enjoy quality time with friends and locals as much as possible, I have been able to maintain the flat whilst living in my house on the South Coast of England for the last 30 years.

Since the price increase with council tax, the flat is now more expensive than my 5 bedroom house, this has now become unsustainable and I am now forced with the heart breaking decision of having to consider selling this family historic flat.

So that now brings us to the next major issue, Millport has no shortage of 1 bedroom flats and locals living on the island have never had problems with gaining access to that housing stock, indeed its a very small market for these style flats, and being expensive to maintain in the winter months etc due to economy 7 storage heaters and so on. Millport housing market is now flooded with 1 bedroom flats that the second home owners are now offloading which in turn dilutes the market and has a detrimental effect to property prices.

I alluded to earlier, the family having a businesses on the Island for many years, so I understand the local economy and how fragile it is. Once the summer months are over and the tourists have gone home, its only the second home owners that still visit the island supporting the local businesses during the quiet months, I know this is the only thing that allows some of the businesses to survive those long winters.

So, in summary reconsider this ridiculous tax increase for Millport as its not a major city that needs to free up this housing stock, it NEEDS the second home owners to survive.

Thank you for taking the time to read this email.

Regards.

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Second Home Council Tax, Isle of Cumbrae

Date: 19 May 2025 21:42:13

To Whom it may Concern

In the past nine or ten years we have had a second home in Millport. In that time we have developed strong links with the local community. When there, we contribute to island life and feel that that contribution is valued by friends and businesses permanent to the island. In addition, I take a small class and have staged a few exhibitions on the island. I am a part of the Island's artistic community and we are both members of several groups.

We are not wealthy but have put aside a few pounds so that we can have a comfortable and stimulating retirement. We see our life in Millport as being integral to that and our general health and wellbeing. We are now paying double council tax for a fraction of the service of permanent residents. That is intrinsically unfair and a natural injustice.

Both of our properties were Band A rated, small and unsuitable for permanent use for working families. We don't intend to give our property up but this brutal tax hike will certainly curtail our spending locally and affect our quality of life. Cumbrae is an unique island with a large number of very small properties which have brought joy a great many generations. It is a worry that this tax will change this circumstance irrevocably.

Yours Faithfully

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Second home council tax/Millport

Date: 20 May 2025 23:15:02

Dear Sir/Madam

I am writing r to complain about the doubling of the council tax for second homes. My mother is 93 and worked all her life and is not wealthy, her only property purchase is Millport although she lives in Glasgow. Our family uses the home in Millport and contributes to the economy when we are there. My dad was a member of the golf club and the bowling green for example and our family use the facilities in the town.

The property is owned by

Redacted

Thank you

Redacted

Sent from my iPhone

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Second Home Council Tax

Date: 18 May 2025 14:49:52

Redacted

My name is Redacted

Home Address:-

Redacted

Email address:- Redacted

Our council tax band for Redacted is band A

It’s a small one bedroom attic older property flat, and is only used on short periods of time not suitable for full-time occupancy .

Source of heating is solely one electric heater.

This property has been in our family since June 1955 and is only used by the family.

This new hyped tax which has now brought into force, is having an impact of us.

Hence we might be sadly forced to into selling after all these years.

I think the hype on council tax is grossly unfair, and would have an impact on the island community, if all the second home owners where force into selling the majority properties are not suitable for families or long term lets.

This would put a significant strain on the community which relies on tourism and the contribution of the second home owners.

Regards

Redacted

Sent from my iPad

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Second home tax 0n Millport Isle of Cumbrae

Date: 17 May 2025 16:20:49

To whom it may concern

I am writing to protest about the not properly thought out double tax on second homes

I have owned my flat for 40 years plus .

My wife was born in Millport and I came to live there when I was 5 years old.

I do not feel this as a second home.

I feel the effect of this double tax will have catastrophic consequences to the island.

There is already a large increase on property for sale due to this tax .

These types of houses would not be suitable for families with children looking for permanent homes.

I’d also like to point out that most second homeowners are also members of the golf club

If they resign due to selling their homes the membership would be drastically reduced.Causing Financial difficulties to the club.

Yours sincerely

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: Redacted SECOND HOME TAX

Date: 17 May 2025 15:04:31

Island Communities Impact Assessment Review for Cumbrae I have a second home in Millport, at the above address, but am considering selling or emptying my flat to avoid the DOUBLE Council tax, when I was originally told we were being charged double, I thought it was a wind up.

I probably spend 3 months on the Island spread between April to September, as I work as a volunteer for a Charity delivering grocery to old age pensioners, so I'm NEVER there for a full week at a time.

I also have to pay a full years broadband, house insurance and a TV licence to stay for 3 months, so I think it's getting too much these days.

My property requires a NEW roof because of the slates missing after the last storm, and really I'm NOT willing to spend the money fixing it, when you want double council tax.

I don't even see ANY benefit for the SECOND council tax on the Island.

We're also being FORCED to accept a solar farm against our wishes by the Scottish Government.

I support the local economy, which could possibly suffer if MORE second homeowners decide to leave.

I'd suggest you reconsider your decision ?

Regards

Redacted

From: Redacted

To: Legal Postbox (shared mailbox)

Subject: SECOND HOMEOWNERS

Date: 06 May 2025 07:50:40

My partner lives on cumbrae, has done for nearly 5 years, one thing I have noticed on my many visits to the island is that some of the residents think the the world "owes them a favour" for living there.

If you "choose" to have multiple children, you have to pay.

If you "choose" to have more than one car, you have to pay more for the privilege.

If you "choose" to have more than one pet you have to pay for individual vaccines, check ups etc

If you "choose" and are lucky in enough to have a second property/homeowner the same should apply in my opinion.

If people are choosing not to live within their means that's their choice.

Regards

Redacted

From: Redacted

To: Cllr Charles Currie ( Elected Member / Members ); kenneth.gibson.msp@parliament.scot; irene.campbell.mp@parliament.uk; Legal Postbox (shared mailbox)

Subject: Second Homes Double Council Tax Levy

Date: 12 May 2025 12:16:17

Sent from my Galaxy

Dear Elected Representatives and Head of Democratic Services,