Council Tax empty property and second home charges

The Scottish Parliament approved new powers to increase the amount of Council Tax payable on second homes by up to 100%. More information about the new legislation can be found here.

It was agreed at the council budget setting meeting on 20 February 2024, that from 1 April 2024 East Lothian Council will charge a 100% premium on properties that are used as a second home.

The decision to increase Council Tax on second homes has been made because of a number of key considerations including the need to;

• bring second homes in line with long-term empty homes
• increase housing availability by encouraging properties to be used for living in
• create more affordable housing
• drive down house prices by increasing the local supply of housing 
• promote homeownership
• boost local rental markets to create more vibrant and sustainable communities
• generate revenue to help the support vital front line services

Properties classed as a second home

Properties classed as a second home in The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 are:

• no-one's sole or main residence
• furnished
• lived in for at least 25 days during the year

If the property is your second home, and occupied for less than 25 days a year, it would be classified as an empty property and not a second home.

Supporting evidence

The type of documentation that the council may ask you to provide as evidence to ensure your second home status is correct is as follows:-

• approximate list of dates the property had been occupied / visited

and one of the following:

• utility bills with usage – electric, gas, oil receipts for oil tank
• home insurance documentation
• broadband/telephone bills
• airline tickets (international second home owners)

Tell us if the property is no longer used as a second home 

Contact us if you have an enquiry about Council Tax or wish to tell us about a change that affects your second home

Frequently asked questions

What if I don’t meet the 25 day rule for my second home? Your property will then be classified as an empty property rather than a second home.  

If I meet the 25 day rule – do I still have to pay the double charge? Yes, if your property is classified as a second home then it will attract the double charge. 

Why do I have to keep evidence to prove that it’s a second home? As per Council Tax legislation -  Regulation 2 of The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 the Scottish Government has requested that customers should be able to provide evidence to show that their property is lived in/occupied for 25 days or more.

What if I want to make my second home my main place of residence? If you decide to make your property in our area your main place of residence then we will require evidence to support the move. Checks to confirm this change include information such as:

• electoral roll checks; 
• what address your financial/credit information is linked too; 
• liaise with your previous council regarding your property within their area.

What options are available to me? You may wish to make your property available to the long term rental market and allow a tenant to use it as their sole/main residence or you may wish to put your property up for sale.