Second homes, holiday homes and job-related dwellings

Overview

For Council Tax purposes a second home is defined, in legislation, as "a dwelling which is no one's sole or main residence, but which is furnished and in respect of which, during any period of 12 months, the person who is liable to pay the council tax that is chargeable can provide evidence to establish that it is lived in other than as a sole or main residence for at least 25 days during that period."

Since 1st April 2017 such dwellings have paid the standard rate of Council Tax with no discounts nor surcharges being applied.

Under new powers given to Local Authorities in Scotland, the Council Tax charge to be levied on second homes is to be increased to 200% for all such dwellings in the Perth & Kinross Council area from 1^st April 2024.

Where the dwelling is occupied for job-related purposes or is a purpose-built holiday home then the legislation states that the discount for these protected categories must be 50%.

Please note that the surcharges and discounts do not apply to Water and Wastewater services.

Job-related dwellings

You may qualify for this discount if you use the property as your second home and have a main residence somewhere else and you are required to live in the second home due to the nature of your employment.

Purpose-built holiday homes

You may qualify for this discount if you use the property as a holiday home, and;

• Occupation throughout the whole year is not allowed due to any licence or planning restrictions; or
• The property is unfit to be used throughout the whole year due to its construction of the facilities which it does, or does not, provide.

How to apply

To notify us that a property is being used as a second home or to apply for a job-related or purpose-built holiday home discount

• Please complete and return the Discount applicationfor job-related dwellings and purpose built holiday homes (PDF, 253 KB) form; or
• Please e-mail full details to localtaxes@pkc.gov.uk

To notify us that a property is no longer being used as a second home please e-mail localtaxes@pkc.gov.uk with full details.

Available support

If you are considering no longer using a dwelling as a second home and need support, the Council's Vacant Property Team may be able to help with advice, grants, market awareness and other support schemes. Further information, along with contact details, is available on our vacant property page.