Scotland: Council Tax on Second Homes

The Scottish Government has advised that with effect from Monday 1st April councils have the power to charge up to double the full rate of Council Tax on second homes. It goes on to state that 29 of the 32 Scottish local authorities have confirmed their intention to use the power. A second home is classed as any home that is not used as someone’s primary residence but that is occupied for at least 25 days in a year.