Exemptions
If your circumstances have changed, you may be entitled to an exemption, discount or a reduction.
Read our guide below then email ctaxsecondhomes@edinburgh.gov.uk with the relevant details.
If the property is your second home but you stay in it less than 25 days per 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.
If the property is your main residence and not your second home
- 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 to do if your property is unfurnished
- when the furniture was removed (we may visit your property to confirm it’s currently unfurnished),
- when the property was last occupied
- if the property is being marketed for let or sale or undergoing work so you can move in.
If you let your property
What to do if you currently let the property to someone else
- 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.
If you want to let the property in the future
- the date the property is to be advertised for let
- if for let on a furnished or unfurnished basis.