Council Tax for Long Term Empty Properties and Second Homes

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Aberdeenshire Council has agreed to introduce a 200% Council Tax premium on long-term empty properties (empty for more than 12 months) and second homes from 1 September 2026. This means these properties will be charged a total of 300% Council Tax.

We are now seeking your views on a number of proposed mitigations and exceptions that could be included within the policy. These proposals are intended to help ensure the policy is applied fairly and consistently while supporting the Council's aim of bringing more homes back into use.

The full draft policy is available under the Documents section of this consultation. To make it easier to respond, we have summarised the key proposals in the questionnaire below.

Please tell us whether you agree with each proposal and use the comment boxes to explain your views.

Aberdeenshire Council has agreed to introduce a 200% Council Tax premium on long-term empty properties (empty for more than 12 months) and second homes from 1 September 2026. This means these properties will be charged a total of 300% Council Tax.

We are now seeking your views on a number of proposed mitigations and exceptions that could be included within the policy. These proposals are intended to help ensure the policy is applied fairly and consistently while supporting the Council's aim of bringing more homes back into use.

The full draft policy is available under the Documents section of this consultation. To make it easier to respond, we have summarised the key proposals in the questionnaire below.

Please tell us whether you agree with each proposal and use the comment boxes to explain your views.

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Page last updated: 16 Jul 2026, 11:47 AM