Charge changes from 1 April 2026
The Council Tax charge for second homes is changing on 1 April 2026.
The change aims to encourage owners to bring properties back into use, and help tackle the housing emergency declared in Edinburgh in November 2023.
Properties classified as a second home
A second home is a property which is
- furnished
- lived in for at least 25 days in a 12 month period
- not someone’s sole or main residence.
What is changing
- Until 31 March 2026, second homes in Edinburgh are charged the standard Council Tax rate plus a 100% premium.
- From 1 April 2026, the premium will increase to 300%. The water and sewerage charge is not affected.
If you need help or want to appeal
Email ctaxsecondhomes@edinburgh.gov.uk if you have any questions or you want appeal your charge. If you appeal you must explain why you disagree with your property in Edinburgh being classed as a second home.
Find bringing empty homes back into use and contact our empty home team for advice.
Changes from 1 April 2024
The Scottish Parliament approved powers to increase the amount of Council Tax payable on second homes by up to 100% (double Council Tax). Read more about the legislation.
From 1 April 2024, Edinburgh had a double charge for Council Tax (200%) for second homes.
The change brought second homes into line with Council Tax policy on long-term empty homes and aimed to increase housing availability by encouraging more homes to be used for living in.