For unoccupied and unfurnished properties see Council tax - empty properties.
From 1 April 2026, ÓûÂþɬ Council will apply a Council Tax premium of 110% above the standard Council Tax rate to second homes.
This follows new Scottish Government legislation which allows councils to set higher Council Tax premiums locally. The increase will apply from 1 April 2026, subject to the necessary legislation being in force.
The decision was made by elected Members as part of the Council’s budget and housing priorities. The premium is intended to help support housing availability across ÓûÂþɬ and to help fund essential council services.
Council Tax bills are issued annually in March and will show the total amount payable from 1 April.
What counts as a second home?
A second home is a property that:
- is furnished, and
- is not anyone’s sole or main residence, but
- is lived in for at least 25 days during any 12-month period.
If a property is not occupied for at least 25 days in a 12-month period, it will be classed as an empty property instead.
For information about properties that are unoccupied and unfurnished, see our Council Tax – empty properties page.
Evidence of occupation
We may ask you to provide information or evidence to confirm that your property meets the definition of a second home.
If you are contacted by the Council, please provide the requested information so that your Council Tax charge can be assessed correctly.
Changes in circumstances
You should contact the Council if:
- your property becomes your sole or main residence, or
- the way the property is used changes, or
- you believe your property has been incorrectly classified.
We will review your account and advise you if any changes are required.
Further information
You can find more information about Council Tax charges and payment options on our Council Tax pages.
If you need to contact us about your property, please use the Council Tax contact details provided on your bill or on our website.
FAQs
Why is Council Tax on second homes increasing?
Scottish legislation allows councils to apply additional Council Tax charges (known as premiums) to second homes. With a shortage of housing in many areas, the legislation aims to address the impact that second homes can have on an area’s housing supply.
Legislation in 2024 limited this increase to double the rate of Council Tax paid by residents. New legislation taking effect from 1 April 2026 removes the current 100% cap and allows councils to set higher premiums locally.
Council Tax on second homes in ÓûÂþɬ has been charged at a 100% premium (double the standard rate) since 2024. From 1 April 2026, the Council has agreed to increasing the premium to 110% above the standard Council Tax rate.
A housing emergency was declared in ÓûÂþɬ in 2023. At the same time, a key objective for the area is to grow its population and attract the skills and people needed to develop a prosperous future for the area, which requires available housing.
The 2026 legislation therefore supports key challenges facing the long-term future of the area.
Given this, and a multi-million-pound gap in the budget for vital day-to-day council services, the Council took the decision to apply the legislation and increase the premium to 110%.
This increase will apply from 1 April 2026, subject to the necessary Scottish legislation being in force. If this is not in place by that date, the premium will remain at 100% for 2026/27.
What about long term empty properties?
The legislation, and the Council’s decision, also applies to long-term empty properties. The premium on long-term empty homes will also increase by 10%, to 110% above the standard Council Tax rate from 1 April 2026.
How will any additional income be used?
By law, a proportion of income from Council Tax premiums must be used to support housing-related activity.
The remaining income helps fund the wide range of services the Council provides and people across ÓûÂþɬ use every day, See
How will the owners of second homes and long term empty properties be billed?
Councils must issue annual Council Tax bills in March so that payments can begin from 1 April each year.
Although the new legislation allowing premiums above 100% comes into force on 1 April 2026, the Council is able to include the approved premium within the annual billing process.
Owners of second homes and long-term empty properties will therefore receive one annual Council Tax bill issued in March 2026, which will reflect the premium agreed by Council and payable from 1 April 2026.
Can I appeal the premium?
The premium is set as part of Council ÓûÂþɬ and applies to all properties that meet the definition of a second home or long-term empty property. If you believe your property has been incorrectly classified, you should contact the Council to request a review of your property status.
What counts as a second home?
A second home is a property that is furnished and is not anyone’s sole or main residence but is occupied for at least 25 days in any 12-month period.
What is a long-term empty property?
A property that has been unoccupied and substantially unfurnished for 12 months or more.
Could the premium change again in future?
Council Tax levels, including any premiums, are reviewed annually as part of the Council’s budget-setting process. Any changes would be subject to approval by elected Members.
Bringing your property back into use
If you are considering making your property available as a long-term home, information is available on our website about becoming a private landlord and letting your property, see Private Landlord Advice.
Housing Services can provide general advice about options for bringing properties back into use as permanent homes, including information on landlord registration and the local housing context.
For further information, please contact the Housing Services team:
Email: Localhousingstrategy@argyll-bute.gov.uk
Telephone: 01369 708672
