Scotland Council Tax Second Home Premium by Council: Highland, Edinburgh, Glasgow and More
Scotland's 32 councils each set their own second home and empty home premium rates. The gap between the lowest and highest is now enormous — from a 100% premium (doubling the council tax element) in some areas to a graduated 500% premium (six times the base) in Midlothian.
Current Rates by Council (2026/27)
These are the rates adopted by councils that have publicly confirmed their premium policies. Rates may change during the financial year as more councils use the uncapped powers introduced on 1 April 2026.
Highland Council: 200% premium on second homes, making the total council tax charge 300% of the standard rate. The council also applies 100% to 200% on long-term empty homes depending on how long the property has been unoccupied. Highland allows a discretionary delay of up to 12 months for properties actively being marketed or undergoing renovation.
Glasgow City Council: 200% premium on second homes (300% total). Glasgow applies strict evidence checks on the 25-day occupancy threshold — if you cannot demonstrate genuine occupation, the property is reclassified as empty.
City of Edinburgh: currently at 100% (200% total). Edinburgh Council enacted a 300% premium (400% total) on 27 August 2026, effective from 1 January 2027. This makes Edinburgh one of the highest-charging councils for second homes once the new rate takes effect.
Midlothian Council: operates a graduated premium structure that escalates with time. Properties held as second homes or empty beyond 37 months face premiums up to 500%, resulting in a total council tax charge of 600% of the standard rate. This is currently the highest premium rate in Scotland.
Perth and Kinross: adopted the second home premium from April 2024. The council saw immediate pushback from owners who bought second homes before the premium was announced. A property that cost £1,000 in council tax in 2023 moved to over £2,600 after the premium took effect.
Argyll and Bute: 100% premium on both second homes and long-term empty properties, adopted in November 2023 and effective from 1 April 2024. In a council area with high seasonal tourism and limited housing stock, the premium aims to discourage second home ownership.
Orkney and Shetland Islands Councils: both charge a 100% premium on second homes and empty properties. Shetland removed its standard 10% discount from 1 April 2024; check each council's current discount policy.
Fife Council: applies the empty property premium on long-term empty homes. Fife is one of the councils where empty home officers actively contact owners to discuss options for bringing properties back into use.
East Ayrshire: 100% premium effective 1 July 2024. The council offers a 6-month grace period for new owners undertaking renovation, matching the statutory minimum.
Why Rates Differ So Much
Before April 2026, all councils were capped at 100%. The Housing (Scotland) Act 2025 removed that ceiling, and each council now makes its own political decision about how high to go.
Island and rural councils with severe housing shortages tend to adopt premiums quickly — every second home that sits empty represents a house a local family cannot live in. Urban councils like Glasgow and Edinburgh have both housing pressure and high volumes of second homes, pushing them toward aggressive rates.
The graduated approach (Midlothian's model) targets the longest-held properties. An owner who has held a second home for one year pays less than one who has held it for four. The policy logic is that longer ownership without bringing the property into use deserves a higher surcharge.
How to Check Your Council's Rate
The premium rate appears on your annual Council Tax Demand Notice, issued each March/April. For mid-year changes, check your council's website under "council tax" or "second homes" — most publish their premium policy online.
The Scotland Second and Empty Homes Council Tax guide includes a council-by-council comparison table, worked calculations for each premium tier, and the exception categories that can block the premium regardless of which council area your property is in.
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