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Scottish Parliamentary Elections - 7 May 2026

Information and guidance for voters ahead of the 2026 Scottish Parliament election on Thursday 7 May can be accessed by clicking on the link above
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  4. Second Homes, Purpose Built Holiday Homes and Job Related Properties

Second Homes, Purpose Built Holiday Homes and Job Related Properties

Information on what is a second home, purpose built holiday home and job related property and how much Council Tax is charged.

Second Homes
What is a second home and how much Council Tax is charged.
Purpose built holiday homes
How is a property classed as a purpose built holiday home, and how much Council Tax is charged.
Job-related property
How is a property classed as job-related and how much Council Tax is charged.