Long term empty property and second home premiums

Changes are being introduced to Council Tax charges for long-term empty properties and second homes. These changes are intended to encourage homes to be brought back into permanent residential use and to help address local housing pressures within Midlothian.

• If a property remains unoccupied and unfurnished for more than one year, a 100% Council Tax premium will normally apply, resulting in a total charge of 200% of the normal Council Tax bill.
• If a property remains unoccupied for more than 24 months it will normally be charged a 300% premium, resulting in a total charge of 400% of the normal Council Tax bill.
• If a property remains unoccupied for more than 36 months it will normally be charged a 500% premium, resulting in a total charge of 600% of the normal Council Tax bill.

Similar premiums will normally be applied to second homes.

These charges take 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