Publication - Advice and guidance
Local government finance circular 6/2024: council tax on second and long-term unoccupied homes guidance
Guide to help local authorities when applying their discretion to either reduce or increase council tax liability to second and long-term empty homes.
2. Definitions
Second and empty homes are defined as:
- second homes are accommodation that is not someone’s sole or main residence but is lived in for 25 days or more in the council tax charging period and must be furnished according to the definition in the regulations
- empty homes are also accommodation that is not someone’s sole or main residence. However, the accommodation may be either furnished or unfurnished but is either not lived in at all or is lived in for less than 25 days in the council tax charging period
For the purpose of this guidance:
- empty homes will mean homes that are empty for less than 12 months
- long-term empty will mean homes that are empty for 12 months or more
Contact
If you have any questions or comments regarding this guidance, please email ceu@gov.scot
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