Local government finance circular 6/2026: council tax on second and long-term empty homes guidance
Guide for local authorities to apply their discretion to either reduce or increase council tax liability to second and long-term empty homes.
1. Introduction
This guidance note replaces the previous guidance - Local government finance circular 6/2024 – in relation to the Council Tax treatment of unoccupied properties (second and long-term empty homes).
This note covers powers contained in the following legislation:
Local Government in Scotland Act 2003, as amended by the Housing (Scotland) Act2025; and the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012; and related regulations:
- The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013
- The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2016
- The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023
- The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026
- The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012
- The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2012
The table below summaries legislative changes introduced through the 2013 Regulations and subsequent amending instruments:
| Regulations year | Description |
|---|---|
| 2013 | Enables local authorities to charge an empty homes council tax premium of up to 100% |
| 2016 | Enables local authorities to remove the discount on second homes |
| 2023 | Enables local authorities to charge a second homes council tax premium of up to 100%; and the empty homes premium can no longer be applied to homes which have been empty for at least 12 months, where the property has been purchased by a new owner within the past six months, and repairs or renovations are being undertaken to contribute to the improvement of the property |
| 2025 | From 1 April 2026, establishes a national default rate for Council Tax premiums for second homes and long-term empty homes of 100 per cent; and enables local authorities to set a rate for Council Tax premiums for second homes and long-term empty homes, above or below the national default rate.
Local authorities can vary the rate of Council tax for second and long term empty homes, by increasing or reducing the premium, applying no premium, or applying a discount. |
Contact
If you have any questions or comments regarding this guidance, please e-mail ceu@gov.scot.