I'm buying a second home to function as a retirement home one day, and I really wanted to buy on the island that my grandparents moved from for work. They ended up in the central belt, my parents lived there and I did too for a while til I moved, and we all can't stand it. I think its one of the ugliest places in Europe and the public transport is abysmal if you've ever lived in another northern European country and can compare it. Yes, if you have the money you can move somewhere like East Lothian but the commuting is horrible and it feels like Surrey-on-legs. The salaries unfortunately aren't like Surrey but the house prices aren't cheap!
So I moved away, but I wanted to buy a second home where my grandparents came from. Not a big family sized one but a small rural one needing work. We have decided to buy in France instead. The council tax equivalent (tax fonciere plus residence tax) are 1100 euros per year. In Scotland, we would pay double so around £4000 per year, with threats that it may triple. All because our grandparents moved away for work. Of course, I could give up work and become one of the many jewellery designers or artists who have set up on those islands, probably funded by savings or inheritance, but because I pay income tax and work, I would be heavily penalised for it. I wouldn't buy somewhere and rent it out either, because of all the rules and expensive licenses involved in that.
Then I read all the news headlines about cracking down on holiday home owners, or on Airbnbs (having quite happily stayed in Air bnbs all over Europe) and it just doesn't seem very welcoming or very stable. The SNP has never even committed to signing up to the ECHR should there be independence, and joining the EU would clearly take at least 2 decades, so theres no guarantee what would happen to that holiday home.
I have to say I don't really understand the hatred of second home owners. Many of us who have links to the islands might like to buy there but have to live nearer our work for most of our lives in practice. Owning second homes is perfectly normal everywhere else in Europe and a lot of the islands are full of ruins where people used to live. I would have thought the Scottish Government would have been doing everything possible to encourage people to buy in the islands as many start up with holiday homes but end up moving there permanently once circumstances permit. But with double the stamp duty and council tax, its far easier to take our money abroad and spend it there instead.