Update to charge changes from 1 April 2026
The Council Tax premium for second homes was due to increase to 300% on 1 April 2026. This would have meant affected owners paying 4 times the standard Council Tax charge for these types of properties. This increase has been suspended.
We have sent customers impacted a revised bill for 2026/ 27 based on a 100% premium, the same rate as last year.
Why the increase has been suspended
The Council agreed to raise the premium in February 2026 to encourage owners to bring properties back into use and to help address Edinburgh’s housing emergency, declared in November 2023. However, the introduction of the new premium requires further work, including engagement with those affected, and timing considerations.
Suspending the increase will allow the impact of the change to be further assessed to make sure it meets the Council’s policy objectives to tackle the city’s housing crisis.
What happens next
- We have sent customers impacted a revised bill for 2026/ 27 (standard Council Tax charge plus 100% premium). This replaces the annual bill dated 16 March 2026.
- Payments already made will appear in your revised bill, with adjusted future payments. Refunds will be considered on request.
- We contacted impacted property owners with an update and asked them to complete an owner survey.
- The survey closed on 28 June 2026 and the responses are being reviewed.
- Any potential changes to the second home will be considered at a full Council meeting on 27 August 2026.
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.
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.
Applying for discretion
The Scottish Government has published guidance on when the application of the second home premium may not be appropriate. We adopted this guidance from 1 April 2026. If you own a second home and want to apply for discretion based on section 8 of the guidance email ctaxsecondhomes@edinburgh.gov.uk giving the reasons why you should not be charged the premium
Changes made on 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.