Overview
- Edinburgh paused the 300% council tax premium on second homes introduced on April 1, saying it needs more work and will send new bills with refunds available.
- A Band H owner reported a £1,430 direct debit under the short-lived higher rate, highlighting the risk of errors for the city’s 1,440 second-home payers.
- In nearby Midlothian, a graduated premium of up to 500% is now in force, covering just 35 properties and forecast to raise about £200,000 this year.
- Property agents say more owners are registering second homes as holiday lets to qualify for business rates by meeting minimum booking days, which in some cases is driving heavy price cuts.
- Scotland now lets councils set unlimited second-home premiums, unlike England’s 100% cap and Wales’s 300% ceiling, a shift that critics say invites punitive charges with little housing gain.