Views sought on council tax deferrals for empty properties and second homes

Aberdeenshire Council is considering changes to its Council Tax policy for long-term empty properties and second homes. 

From September 1 this year, owners of properties which have been empty for more than a year will be subject to a 200% Council Tax premium as part of efforts to bring more homes back into use. 

Recognising that property owners may be making efforts to sell, let or live in empty homes, or have commitments which require them to live elsewhere, the council is proposing mitigations to cover a  range of circumstances. 

Under consideration for long-term empty properties is to extend the deferment period of the 200% premium from 12 months up to 24 months for owners who can evidence they are actively taking steps to bring the property back into use. 

Also being considered is a 12-month deferment of the premium where an empty property has been inherited, and up to 12 months’ deferment for certain exceptional circumstances. 

Proposed exemption from the 200% premium would apply where a person’s main residence is empty because they are required to live elsewhere due to military service, to provide essential health care services, or for certain other work-related situations. 

The full draft policy is now available for view and comments before any decisions are made. A survey and supporting information can be found on the Engage platform at https://engage.aberdeenshire.gov.uk/long-term-empty-properties-and-second-homes