Second Home

If you only live in your property from time to time and maintain your main residence elsewhere your property may be classed as a Second Home.

The Scottish Government has introduced a statutory definition of a Second Home. It states that the second home must be furnished and must be occupied for at least 25 days per year to retain, for Council Tax purposes, second home status. If a property is not occupied in this way, it will be reclassified as long term empty and liable for a levy once it has been empty for 12 months. From 1 April 2018 there is no longer an entitlement to 10% second home discount.

Purpose Built Holiday Homes

A property which may only be occupied for part of a year due to conditions stipulated in its title deeds may be entitled to a 50% discount.

Tied Accommodation (e.g. publicans, farm workers, and ministers)

A property which is owned/tenanted by a person who lives in another property, or an unoccupied property which a person become responsible for, as specified by their contract of employment, may be entitled to a 50% discount.

Second Home Status/Discount Form (pdf)

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