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Second homes

A second home is a property that you own or rent but don’t occupy as your main residence.

Council Tax legislation defines a second home as a property which is:

  • No one's only or main residence
  • Furnished and lived in, other than as a sole or main residence, for at least 25 days during any period of 12 months ​- for example for holidays or to be closer to your place of work

Due to high volume of requests there is a delay in updating council tax accounts including address changes and applying discounts and exemptions. If you reported a change in your circumstances to us, it might take us up to 6 weeks to respond. 

Apply for second home classification

Second home charges

The Scottish Government is committed to reduce the number of empty properties, and increase the availability of properties for living in. The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 provides councils with greater flexibility around the charging or second homes.

These regulations give councils discretionary powers to levy additional premiums in the level of Council Tax charged on properties used as second homes.

In Aberdeenshire, from 1st September 2026, a 200% Council Tax premium applies to properties classed as second homes. This means owners pay 300% Council Tax on these properties.

The premium only applies to Council Tax. Water and wastewater charges billed on behalf of Scottish Water remain unchanged, and don't incur a premium.

Council policies vary across Scotland.

Premiums and exceptions

We recognise that for some, having a second home (in addition to their main home) is more of a necessity, so some exceptions have been included in the revised policy, which may mean the additional premium is not charged.

The exceptions are:

  • Where a second home has been inherited since 1 April 2026, a 12 month period is allowed, before any premium being added
  • Where a property is left unoccupied due to the person liable to pay the Council Tax being posted away from home or deployed, on military service
  • Where a property is left unoccupied due to a medical professional living away from home, to provide essential healthcare services (in another area)
  • Where a property is left unoccupied due to the person liable to pay the Council Tax, is living away from home, due to reasons of their employment
  • Where the person liable to pay the Council Tax can demonstrate exceptional or unavoidable circumstances which reasonably prevent a property from being occupied, sold, let or otherwise brought into use as a main home for living in

While you can appeal the 200% premium on your second home, please first contact the Council Tax team to let us answer any questions you may have. Find out more about Council Tax appeals.

Second homes used as a business

If your second home is used and operated as a business, for example, as a short-term let or Airbnb (or similar), it may be subject to business rates (non-domestic rates) instead of Council Tax.

Find out more about how self-catering type accommodation is treated for the purposes of local taxation.