Council Tax - discounts for properties
Second home
A second home is a property which is no one's sole or main residence, but which is furnished and lived in for 25 days or more during the previous 12 months. If your property was not lived in for at least 25 days during the last 12 months, then it is required to be classified as an unoccupied property rather than as a second home.
Claims for before 1 April 2017
You may be eligible for a 10 per cent discount on Council Tax for a property which is:
- no-one's sole or main residence
- furnished
You must be able to prove it is lived in for at least 25 days during any period of 12 months.
Claims for after 1 April 2017
If the second home status is for a period on or after 1 April 2017, no discount will be available.
After this date, you will still need to tell us the status of your second home using our forms to let us know if your property is occupied for more or less than 25 days a year.
Claims for after 1 April 2024
The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023, gives local authorities discretion to charge up to 200% Council Tax on second homes and on 14 December 2023, our councillors agreed to charge 200% Council Tax for second homes with effect from 1 April 2024.
If the second home status is for a period on or after 1 April 2024, no discount will be available and the property will be subject to a second home premium.
After this date, you will still need to tell us the status of your second home using our forms to let us know if your property is occupied for more or less than 25 days a year.
Recently purchased properties undergoing repairs or alterations
From 1 April 2024 local authorities can no longer apply the council tax premium to long-term empty homes which have been purchased by a new owner within the past 6 months, and repairs or renovations are being undertaken to bring the home back into use. Local authorities have discretion to extend the period where they consider that it is appropriate to do so in order to enable works to be completed.
Repairs and renovations that contribute to the improvement of the property include, but are not limited to:
• upgrades e.g. new kitchen and bathrooms
• energy efficiency works e.g. new windows and heating systems
• modernisation works e.g. new wiring and plumbing systems
• general repairs e.g. roof restoration and new render
• Non-structural remedial action e.g. subsidence and rising damp
This should not include activity which would not prevent the occupation of the property, (for example, minor decorative works e.g. repainting and wallpapering)