Council Tax for empty properties and second homes
Empty properties and second homes have to pay an increased rate of Council Tax. This is to encourage homes to be brought back into residential use and to help address local housing pressures.
Unoccupied properties (not second homes)
How much Council Tax you pay depends on how long the property is empty.
- Up to a year - apply for a discount
- 1-2 years - 100% Council Tax premium (total charge is 200% of the normal Council Tax bill)
- 2-3 years - 300% Council Tax premium (total charge is 400% of normal Council Tax bill)
- 3+ years - 500% Council Tax premium (total charge of 600% of the normal Council Tax bill)
Second homes
Similar premiums will normally be applied to second homes.
Charges from 1 April 2026
These charges took effect from 1 April 2026 and will take into account any previous continuous period that the property has been empty or classed as a second home prior to that date.
Find further information about Council Tax premiums on mygov.scot website
Is there anything wrong with this page?