The proposal would bring Scotland's 24,000 second homes in line with long-term empty homes in the way council tax can be levied. A second home in Scotland is defined for council tax purposes as being nobody's main residence but occupied for at least 25 days a year.. The Scottish Parliament has approved new powers to increase the amount of Council Tax payable on second homes by up to 100% (double Council Tax). Read more about the new legislation. From 1 April 2024, Edinburgh will have a double charge for Council Tax (200%) for second homes. The change brings second homes into line with Council Tax policy on.
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Share this story. New legislation passed in Scotland will see up to double the full rate of council tax charged on second homes. The regulations giving local authorities the power to apply the premium have been approved by the Scottish Parliament on Thursday. Previously, second homes were subject to a default 50% discount on council tax.. Latest figures show that at the end of September 2022, there were 24,287 second homes in Scotland. Second homes are currently subject to a default 50% discount on council tax.
