The Council Tax (Variation for Unoccupied Dwellings)(Scotland) Amendment Regulations 2016 allow council's the discretionary power to remove the discount currently awarded on second homes. The decision was taken on 22 December 2016 to remove the 10% discount effective from 1 April 2017.
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.
A discount is available for some purpose-built holiday homes. A holiday home is a property used for holiday purposes. It either has to be vacated at certain times or is unfit to be used throughout the year.
To apply for a discount on your holiday home, fill in the Council Tax Discount form.
To confirm your home is a second home, fill in the Second Home Evidence form.