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Council tax - changes for second homes

We currently apply a discount of 10% to second homes, except for purpose-built holiday homes and job-related dwellings, where a 50% discount is applied.

What is changing?

The Scottish Government has introduced new regulations allowing local authorities to charge an additional 100% levy on those properties designated as 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.

At a meeting on 15 February 2024, the council decided to introduce this additional 100% levy on council tax for second homes in North Lanarkshire.

What does it mean for me?

From 1 April 2024, your property which is currently designated as a second home will no longer be eligible for a 10% discount and will instead be subject to an increase in council tax liability of 100%. 

This change will be reflected in the annual council tax notice for 2024/25. This additional levy applies to the council tax charge only and will not affect the water and sewerage charges which are set by Scottish Water.

A second home is classed as any home that is not used as someone’s primary residence but that is occupied and furnished for at least 25 days in a year. If you believe this is no longer the case, you should contact the council tax team on to seek advice on the appropriate council tax treatment for your property (please state Second Home in the email subject line).

Frequently asked questions

What happens if the property is my second home but I stay in it less than 25 days a 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.

What happens if the property is my main residence and not my second home?

Email using Second Home in the subject heading 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 should I do if I currently let the property to someone else?

Email with Second Home in the subject heading 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 and the team will consider the appropriate council tax treatment.

What happens if I want to let the property in the future?

Please let us know by emailing with the date the property is to be advertised for let and if it will be let on a furnished or unfurnished basis.

What do I do if the property is unfurnished?

Please confirm by emailing with details of when the furniture was removed, when the property was last occupied and if the property is being marketed for let/sale or undergoing work so you can move in.

Page last updated:
28 Feb 2024

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