Second Homes
Frequently Asked Questions
The amount of Council Tax payable on a second home in the Western Isles is changing. This is due to a change in policy which was approved by the Comhairle in February 2024
What does the change mean?
Prior to April 2024, second home owners were paying full Council Tax for a property for which they are the liable party. From 1 April 2024 the amount of Council Tax second home owners will be required to pay will be increasing as the Comhairle has added an additional charge which means they will be charged 200% Council Tax. The Water and Sewerage charges will remain at 100%.
What is the definition of a second home?
A second home, for Council Tax purposes, is a property that is nobody’s main residence but is furnished and occupied for at least 25 days per year by persons whose main residence is elsewhere.
How much will I be required to pay in 2024/25 for a second home?
Details of the Council Tax for each band of property is available on the Bands and Charges webpage. The charges detailed are based on a property that is subject to standard full Council Tax. For a second home, the Council Tax element will be double the amount stated for Council Tax. Your water and waste-water charges will not be affected. You will receive a bill for the property in May 2024, which is later than usual, due to the ongoing IT problems caused by the recent cyber-attack.
Why is this changing?
The Scottish Government has amended the law to allow local authorities to vary the charge on properties deemed to be second homes by up to 200%. The change brings second homes into line with Council Tax policy on long-term empty homes, and aims to increase housing availability by encouraging more homes to be used as permanent residences.
In February 2024, the Comhairle approved the increase in charge for 2024/25.
The relevant legislation which allows for this change is SSI 2023 No 389, The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023. Please refer to the Legislation.gov.uk website for more information.
What if I am now residing in my second home as my main home?
You will need to inform us of 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. We will ask you to provide evidence that you are no longer resident at the property that was previously your main residence.
What if I decide to sell or let my second home?
You will need to inform us of this and, under the local policy, you will not be charged double Council Tax for a period not exceeding 6 months from the date the property is marketed for sale or long-term let.
What if I am no longer using my house as a second home?
You will need to inform us of the date you stopped using the house and the date it became unfurnished, if this is the case. Your house will then be classed as an empty property and still be charged double council tax, under the empty homes policy unless your property now meets the criteria to become exempt, such as agricultural properties. If the property is now a self-catering property it may be moved to the Non-Domestic Rates roll and no longer be subject to Council Tax but this can only start from when you are licensed as a short term let and meet the minimum occupancy rules as detailed on Scottish Assessors – Self Catering Legislation Change webpage.
Who should I contact if my circumstances have changed?
It’s important that you contact the Comhairle’s Council Tax team if there is a change to the circumstances of your property, by emailing counciltax@cne-siar.gov.uk