A second home for Council Tax purposes is defined as a property which is no one’s sole or main residence, is furnished and is occupied for at least 25 days per year.
The rules for Council Tax on second homes have been changed by the Scottish Government with the passing of the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023. Local authorities now have the power to raise the Council Tax on second homes by as much as 100% from 1 April 2024.
At the Council’s budget meeting on 6 March 2024, Aberdeen City Council decided to levy an additional 100% Council Tax charge on second homes from 1 April 2024.
Please note that the additional 100% Council Tax charge does not apply to water and waste water charges.
A Second Home does not need to be owned, it can also apply to rented properties.
We may ask you to complete a Sole or Main Residence Form and request further evidence based on the information you provide.
If you have any enquiries regarding the above please contact us.