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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 

Charges for second homes

The Scottish Government is committed to reducing the number of empty properties and making more homes available for people to live in. The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 give councils more flexibility over how Council Tax is charged for second properties. This means that policies may vary between councils across Scotland.

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 applies to Council Tax only and does not apply to water or wastewater charges.

How to defer premium charges

We recognise that some people need to have a second home because of their work or personal circumstances. In some situations, the 200% Council Tax premium can be delayed or may not apply.

This includes:

  • Inherited properties: If you inherit a second home on or after 1st April 2026, the premium can be delayed for up to 12 months from the date the property legally transfers to you
  • Exceptional circumstances: The premium may be delayed if circumstances outside your control prevent the property from being lived in, sold, rented out or otherwise brought back into use as a main home; this would normally be for a maximum of 12 months
  • Military service: You will not have to pay the premium if your main home is empty because you have to live elsewhere due to compulsory military service, a posting or deployment
  • Medical professionals: You will not have to pay the premium if you are a medical professional providing essential healthcare services and have to live away from your main home because of your work
  • Working away from home: You will not have to pay the premium if you have to live somewhere else because of your job for example, this could apply if you rent a property in Aberdeenshire because you need to live there for work

When you apply to defer the premium, you will need to provide evidence to support your application. What you need to provide will depend on the reason for deferment.

Apply to defer council tax premium charge

Appeals

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.