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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. You can apply for second home classification.

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. As a result they put in place the The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2023.

These regulations give councils discretionary powers to:

  • Vary the rate of discount allowed for empty properties and second homes (between 0% and 50%)
  • Impose an increase (of up to 100%) in the level of Council Tax charged on properties used as second homes

Scottish councils have these discretionary powers to set Council Tax charges for empty properties and second homes. As a result, policies and charges vary across Scotland.

In Aberdeenshire, a 100% Council Tax premium applies to properties classed as second homes. This means owners pay 200% Council Tax on these properties.

The increase has applied since 1st April 2024 and only applies to Council Tax. Water and wastewater charges billed on behalf of Scottish Water remain unchanged.

While you can appeal the 200% charge 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 instead of Council Tax.

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