Changes to Council Tax for Second Homes and Long-Term Empty Properties
Overview
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The Council Tax premium for second homes and long-term empty properties was due to increase to 300% from 1 April 2026. This increase was suspended to allow further work, including engagement with those affected.
The Council agreed to raise the premium in February 2026 to encourage owners to bring properties back into use and to help address Edinburgh’s housing emergency, declared in November 2023.
Suspending the increase will allow the impact of the change to be further assessed to ensure it meets the Council’s policy objective to tackle the city's housing crisis.
What is a second home?
A second home is a property which is not someone’s sole or main residence, is furnished and is lived in for at least 25 days in a 12-month period. This includes but is not limited to properties:
- occupied by the owner and/or their friends and family when visiting Edinburgh
- advertised as short-term lets
- used as alternative accommodation to be closer to the workplace
What is a long-term empty property?
A long-term empty property is a property that has been vacant for 12 months or more, or 24 months or more if actively marketed for sale or let, and not eligible for an alternative discount or exemption.
The start date of the vacant period does not reset when the ownership of a property changes. Some examples of long-term empty properties include those which are:
- difficult to sell or let
- in need of major/structural repair work
- abandoned and unable to trace the owner
- to be demolished (doesn’t apply to properties owned by registered social landlords)
Areas
- All Edinburgh
Audiences
- Homeowners
Interests
- Budgets and spending