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 2024 you will be liable to pay a 100% Premium on a Second Home.
Purpose Built Holiday Homes
A property may be considered to be a Purpose-built holiday home (and thereby entitled to receive a 50% discount) if::
(a) any licence or planning permission which regulates its use stipulates that human habitation of it is not permitted throughout the whole year; or
(b) its construction or its facilities make it unfit for human habitation throughout the whole year.
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.