Council tax on vacant and second homes in Scotland - overview

This is a summary of the arrangements for council tax on vacant and second homes in Scotland, including the Scottish version of the Empty Homes Premium, which is 100% instead of the 50% in England and kicks in after 1 year not 2.

Second homes are also covered, In Scotland there is an occupancy requirement, whilst at the same time the minimum 10% discount has been retained.

There quite a few other more nuanced differences compared to the English legislation spelled out in the web-page, including important requirements for how any addtiional income from empties should be spent.

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Year: 
2018
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