West Lothian and Edinburgh Councils to double council tax for second homes

From Monday, April 1, councils are able to increase the tax and 29 of Scotland’s 32 local authorities have confirmed that second homeowners will have to pay the higher charge in their areas, including West Lothian and Edinburgh.

The three councils which have chosen not to double council tax on second homes are Falkirk, Glasgow City and North Ayrshire.

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.

The changes aim to help increase housing availability by encouraging more homes to be used for living in.

They have come into force following joint work with the Convention of Scottish Local Authorities (COSLA) and a public consultation which was in held in 2023.

Local Government Empowerment Minister Joe FitzPatrick said: “We know there are housing pressures in parts of Scotland because of the prevalence of second homes.

“These new powers give flexibility to local councils, allowing them to charge the higher council tax rate on second homes if they wish and making sure they can prioritise homes for living in.

“The majority of people who responded to the public consultation last year supported these changes.

“It will bring second homes into line with council tax policy on long-term empty homes.”

Latest figures, published in December 2023, show that there are over 24,000 second homes in Scotland.