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Second homes

We charge double the normal Council Tax on properties classed as second homes.

A second home is a property that is:

  • furnished
  • not lived in as your main home or your only home
  • lived in for 25 days or more in any 12 month period

The second home charge does not apply to charges for domestic water and waste water service from Scottish Water.

The second home increase was introduced to reduce the number of empty properties and increase the availability of properties for living in.

If you have a property which we class as a second home, we will contact you to tell you.

Ask for a review of your second home status

If you do not agree that your property is a second home you can contact us to ask for a review. We usually complete the review within 5 working days.

Appeal second home status

If our review does not change your second home status you can appeal our assessment. We usually assess appeals within 5 working days. You must appeal by email to Council.Tax@dumgal.gov.uk, or by post to:

Local Taxation Team
Dumfries and Galloway Council
PO Box 9089
Dumfries
DG1 9EB

Property not classed as a second home

If your property was not lived in for at least 25 days in the last 12 months we classify it as an unoccupied property but you may still have to pay double the normal Council Tax.

There are some exceptions to the double Council Tax charge:

Self-catering properties

Properties that are let out for self-catering are not normally liable for Council Tax. This is because they are businesses and are liable for business rates (non domestic rates). 

For a property to be classed as a self-catering and liable for business rates it must:

  • be available for rental for at least 140 days in the financial year
  • have been rented for at least 70 days in the financial year

The Scottish Assessors decide whether a property can be changed from Council Tax to business rates.

If you have been sent a second home Council Tax bill but think you should pay business rates, contact the Scottish Assessors to request an assessment:

Until your property is reassessed, you are still liable to pay Council Tax and should continue to pay your Council Tax bills.