Second Homes and Empty Property Charges
Second Home Charges
The Scottish Government has introduced legislation that, with effect from 1 April 2024, allows Councils to increase Council Tax charges for Second Homes by 100% (double the standard council tax charge). You can view the legislation here; The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023 (legislation.gov.uk) A property is classed as Second Home if it is no one's sole or main residence, is furnished and is occupied for at least 25 days each year. If you own or are liable for Council Tax for a Second Home in South Ayrshire your Council Tax charges will be doubled from 1 April 2024. (Water and waste water charges remain at the standard rate)
In certain circumstances, there may be discretion not to apply the increase if one of the following applies -
(i) properties undergoing repairs/renovations that contribute to improvements of the property that have been empty for less than 12 months and purchased less than 6 months ago, for a maximum period of up to 12 months
(ii) a property is actively being marketed for sale or rent or is undergoing repairs/ renovations to bring it up to habitable standards to allow it to be marketed for sale or rent, including where planning applications have been lodged, for a maximum period of up to 12 months;
(iii) customers are actively engaging with the Council's Empty Homes Officer to bring the property back into use as someone sole or main place of residence, for a maximum period of up to 12 months; or
(iv) exceptional circumstances exist that are out with the control of the customer and which prevent the property from being otherwise occupied as a main residence or advertised for sale or rent (subject to annual review);
If you think you may be entitled to discretion from applying the increase, you should complete and submit the following application form.
Empty Property Charges
The Council Tax (Variation for Unoccupied Dwellings)(Scotland) Regulations 2013 provides discretion for the council to increase Council Tax by a levy of up to 100% for long term empty properties that have been unoccupied for more than 12 months, (or in some circumstances more than 24 months). The increase does not apply to Scottish Water charges for water and wastewater.
You will be charged additional Council Tax if your property:
- is not a holiday home, purpose built holiday home or job related accommodation (subject to specific conditions).
- has been unoccupied for over 12 months and;
- is not being marketed for sale or rent
- is not undergoing major repairs, including where planning applications have been lodged, to make it habitable
- you are not engaging with our Empty Homes officer to bring your property back into use
- in the above circumstances the levy will apply once the property has been unoccupied for 2 years or more
- does not meet any exceptional circumstances that are out with your control (for example a legal issue) that prevents the property from being occupied or sold (evidence is required and this is subject to annual review)
If your property has been unoccupied for more than 12 months, but less than 24 months, you should complete and return the following application form. The application details the proof that should be submitted with the form.
Can we help?
Whatever the reason your property has become empty - and whatever your intentions for the property - get in touch with us as there may be ways we can assist you in bringing it back into use. If you would like to find out more about bringing your property back into use, please contact the Empty Homes Officer by email emptyhomes@south-ayrshire.gov.uk or by telephone on 01292 616014 for further information or advice.
Council Tax Levy - frequently asked questions
My property is exempt will I have to pay the levy?
No. If your property is exempt and there is no change in its circumstances then you will continue to be exempt from the payment of Council Tax.
My property has just become unoccupied will I have to pay the levy?
It depends. If you have lived in your property for more than 3 months then the levy will not apply until the property has been unoccupied for 12 months or up to 2 years if the specific criteria apply . If you have lived in the property for less than 3 months then the property is still considered unoccupied for this period and taken into account when calculating the 12 month empty period of a property and a levy may apply.
I have just bought a property that has been empty for more than 12 months. Do I have to pay the levy?
The empty period is calculated from the date the property was last occupied regardless of ownership. As a new owner you can apply for a 50% discount for 6 months followed by a 10% discount for 6 Months (or up to 24 months if specific criteria apply) before the levy will apply.
I'm a landlord. What do I pay for periods in between tenants?
If you offer an unfurnished property for rent you will be entitled to 6 months exemption from the date the property was last occupied. A 10% discount will apply for the next 6 months. If your property is let furnished, you will be awarded a discount of 10% for a period of up to 12 months. Your discount will end and a levy applied once the property has been unoccupied for more than 12 months or up to 2 years if the property is actively being marketed for sale or rent, or other specific criteria apply.
My property has been unoccupied for over 5 years and I'm now marketing it for sale. Will I qualify for relief from the levy?
No. The levy is payable on all properties which have been unoccupied for more than 12 months. The unoccupied period starts on the last date of occupation. Relief is available for a further 12 months from the last date of occupation if the property is being actively marketed for let, or sale. As the property has been unoccupied for more than 2 years, you have no entitlement to relief from the levy.
My property has been unoccupied for less than a year. It is being marketed for sale / rent. Do I need to wait until it has been unoccupied for 1 year before I apply for relief from the levy?
No. If you are marketing your property for sale or rent within the first year of it becoming unoccupied you can apply for relief from the levy at any point. Once you provide the required proof, your Council Tax account will be updated to reflect a 10% discount if the property is still for sale or rent after the first 12 months. We will contact you during this period to confirm that the property continues to be marketed for sale or rent.
I'm trying to sell my house and can't afford to pay this. What can I do?
If the property remains empty for more than 12 months and is being offered for sale, the levy will not be applied for up to a further 12 months if you can provide evidence that it is being actively marketed for sale. All other charges must be paid during this period. Whilst payments must be made within the current financial year we may be able to spread the payments throughout the year. Contact us for advice if you're having difficulties making these payments.
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