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Comhairle nan Eilean Siar > Council Tax

Council Tax

Changes from April 2024

The Scottish Government introduced legislation to allow councils in Scotland to charge an additional levy on properties that are second homes from April 2024. The amount councils can charge is up to a maximum of 200%(double Council Tax). This change brings second homes into line with long-term empty homes. The intention of this is to encourage more properties to be lived in as permanent homes.  

As a result of the new legislation, the Comhairle has decided to charge an additional 100% Council Tax on second homes from 1 April 2024.

Pay Council Tax

Bands and Charges

Council Tax FAQ’s

Second Homes FAQ’s

Council Tax Enquiries

Complete the form below to submit a Council Tax enquiry.

Council Tax Enquiry Form

Council Tax Leaflet

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