Second Homes

Council Tax Charges for Second Homes

A second home is a furnished property that is nobody's sole or main residence, but is lived in for at least 25 days during any 12 month rolling period. Although there is no discount offered for this type of property from 1 April 2017, if the property does not meet the criteria it may be classed as unoccupied and therefore could be dealt with differently.

Please see our unoccupied property page for further information.

From 1 April 2024, second homes will be charged 200% Council Tax.  This change is expected to positively impact local communities and help meet housing needs across the Borders.  Water and sewerage charges are not affected by this change.

You may wish to consider changing the use of your property. Find out more about renting to the public sector, homes of multiple occupation and renting out as self catering accommodation let on our website.

If you have any difficulties paying your instalments, you can contact Customer Advice & Support Service to discuss your payment options.

How to notify us of a Second Home

You can notify us online. If you need assistance, contact our Customer Advice and Support Service.

How to notify us of a change

You can notify us online.  If you need assistance, contact our Customer Advice and Support service.


Apply for Second Home or Purpose Built Holiday Home status

Customer Advice and Support Service

Address: Council Headquarters
Newtown St. Boswells

Telephone: 0300 100 1800