Local government finance circular 6/2024: council tax on second and long-term unoccupied homes guidance

1. Introduction

This guidance note replaces 2013 guidance and 2018 supplementary guidance, issued to local authorities in the form of a letter, about council tax on second and long-term unoccupied homes.

This note covers powers contained in these regulations by the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act, and related regulations:

• The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013
• The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2016
• The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023
• The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012
• The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2012

The descriptions below summarise legislative changes introduced through the 2013 Regulations and subsequent amending instruments.

2013: Enables local authorities to charge an empty homes council tax premium of up to 100%.

2016: Enables local authorities to remove the discount on second homes.

2023: Enables local authorities to charge a second homes council tax premium of up to 100%; and the empty homes premium can no longer be applied to homes which have been empty for at least 12 months, where the property has been purchased by a new owner within the past six months, and repairs or renovations are being undertaken to contribute to the improvement of the property