Second homes
A second home is a property that you own or rent but don’t occupy as your main residence. If it is used as a second home (for example as holiday home), in an intermittent way, it is classified as a second home.
Properties which are classed as second homes are subject to a 100% Council Tax charge.
Council Tax legislation defines a second home as a property which is not one's only or main residence. The property must be furnished and lived in, other than as a sole or main residence, for at least 25 days during any period of 12 months. The person liable to pay the Council Tax that is chargeable, needs to be able to produce evidence of this.
When making an application, you need to provide evidence of the intermittent use of the second home. To do so, please provide copies of your previous 12 months electricity or gas utility bills and also a copy of your Insurance Policy for the property.
To apply, please contact the Council Tax team at council.tax@aberdeenshire.gov.uk.