Council Tax for Long Term Empty Properties and Second Homes

What you told us

During July and August 2026, we consulted on the detailed policy framework for Council Tax long-term empty properties and second homes. We sought views on the proposed exemptions, deferments and discretionary arrangements that would apply when implementing the premium.

We would like to thank everyone who took part. We received 582 responses through the online survey, together with feedback submitted directly by Council Tax payers.

Responses showed strong support for the proposed exemptions and deferments, with support ranging from 74.8% to 89.7% across all proposals. However, free-text comments highlighted concerns about fairness, individual circumstances, impacts on rural and coastal communities, inherited properties, caring responsibilities, health issues, renovation projects, and potential unintended consequences.

The consultation demonstrated majority support for every proposal:

• 74.8% supported a deferment where owners are actively bringing long-term empty properties back into use.

• 85.9% supported a deferment for inherited second homes.

• 83.7% supported the use of discretion in exceptional circumstances.

• 89.7% supported an exemption for military personnel required to live elsewhere.

• 84.9% supported an exemption for healthcare professionals required to live elsewhere.

• 84.2% supported an exemption for work-related circumstances.

A recurring theme was that the circumstances surrounding second homes and empty properties vary considerably and cannot always be addressed through a standard approach. Many respondents called for greater flexibility and discretion to reflect individual situations.

Concerns were also raised about the impact on coastal and conservation communities, including Crovie, Pennan, Gardenstown, Sandend, Seatown, Collieston and Braemar. Respondents highlighted different local housing markets, the cost of maintaining older properties and the contribution that second-home owners make to local communities and businesses.

Inherited properties generated particularly strong feedback. Common concerns included probate and estate administration delays, repair costs, emotional attachment to family homes and financial pressures during bereavement. Many respondents requested longer deferment periods. Officers note that liability often remains with the deceased's estate until confirmation and administration processes have been completed, which may delay the point at which a premium becomes payable.

Responses also focused on renovation and restoration projects. Respondents expressed concern that increased Council Tax charges could limit funds available for repairs or discourage investment in properties requiring significant work before they become habitable. Planning delays, building warrant delays, contractor shortages and rising construction costs were frequently cited. Officers consider that most of these circumstances are already addressed through existing legislation and the proposed extension of deferment arrangements from 12 to 24 months where owners are actively bringing a property back into use.

Further responses highlighted caring responsibilities, health conditions, disability, hospital admissions, and wider vulnerability. Respondents described circumstances such as caring for elderly relatives, supporting family members with dementia, childcare responsibilities and assisting disabled family members. Officers note that many situations involving disability, long-term illness and vulnerability are already covered by separate statutory Council Tax exemptions and reductions.

Finally, respondents questioned whether the policy would achieve its intended aims. There were concerns that higher premiums may not increase the supply of permanent housing and could instead have unintended consequences for individuals, communities, and local economies.

What we're doing

The policy is expected to affect around 2,555 properties across Aberdeenshire, comprising around 995 second homes and 1,560 long-term empty properties. This represents around 2% of the approximately 125,000 properties liable for Council Tax.

Consultation feedback was shared with Elected Members and the Council’s Senior Leadership Team. Having considered all feedback received, the consultation did not identify any significant new category of exemption that is not already addressed through the policy, existing legislation or separate statutory Council Tax exemptions and reductions. However, respondents clearly emphasised the importance of ensuring that genuine hardship, exceptional circumstances, and unusual cases are treated fairly and consistently.

The policy was approved by the Business Services Committee on 17 September 2026, and the changes took effect from 1 September 2026.

We are contacting all affected customers to explain the changes, outline the discretionary arrangements available under the policy, and provide information on how to apply for a reduction in the 200% premium where appropriate.