to increase the amount of Council Tax payable on second homes by up to 100% (double Council Tax). .
From 1 April 2024, ÌìÃÀ´«Ã½ will have a double charge for Council Tax (200%) for second homes.
The change brings second homes into line with Council Tax policy on long-term empty homes and aims to increase housing availability by encouraging more homes to be used for living in.
Properties classified as a second home
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A property lived in for 25 days a year or more (based on a 12-month rolling period)
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Furnished
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Not anyone’s sole or main residence
How to appeal against the 200% charge
If you want appeal email ctaxsecondhomes@edinburgh.gov.uk to explain why you disagree with your property in ÌìÃÀ´«Ã½ being classed as a second home.
Questions
If the property is your second home but you stay in it less than 25 days per year
It would be treated as an empty property and the relevant exemption, discount and long-term premium may apply depending on when the property was last occupied.
If the property is your main residence and not my second home
Email ctaxsecondhomes@edinburgh.gov.uk to inform us of the date you started using the property as your main residence and when you vacated the property that was being used as your main residence.
What to do if you currently let the property to someone else
Email ctaxsecondhomes@edinburgh.gov.uk to confirm the full name of the tenant(s), tenancy start date, when the property was first advertised for let and if advertised for let on a furnished or unfurnished basis.
If you want to let the property in the future
Please let us know by emailing ctaxsecondhomes@edinburgh.gov.uk the date the property is to be advertised for let and if for let on a furnished or unfurnished basis.
What to do if your property is unfurnished
Please confirm by emailing ctaxsecondhomes@edinburgh.gov.uk when the furniture was removed (we may visit your property to confirm it’s currently unfurnished), when the property was last occupied and if the property is being marketed for let / sale or undergoing work so you can move in.
Applying for a Council Tax discount for my second home up to 31 March 2024
Council Tax discount on second homes ended on 1 April 2017.
If you have any questions about your second home please contact us by email at ctaxsecondhomes@edinburgh.gov.uk.