Council Tax on Empty Properties
The City of Edinburgh Council has been considering the Council Tax charge for long-term empty properties in Edinburgh. A long-term empty property is a property that’s been vacant for 12 months or more, 24 months if actively marketed for sale or let, and not eligible for an alternative statutory discount or exemption.
The Council meeting on 27 August 2026 considered a formal report on this matter and a decision was made to raise the Council Tax premium for long-term empty properties from 100% to 300%.
New Charge From 1 January 2027
Currently, long-term empty properties in Edinburgh attract the standard Council Tax charge, based on the relevant Council Tax band, plus a 100% premium (i.e a 200% charge). From 1 January 2027, the long-term empty property premium will increase to 300% (i.e a 400% charge). This increase will not apply to the associated water and sewerage charge.
Rettie are aware this change will significantly impact the owners of properties which they use for their own occasional use, but not as their primary home. There are only a few options available to property owners in this position to avoid this high annual charge. The property could be sold, rented under a long-term tenancy, or let for short periods of either 6 or 12 weeks throughout a year. Only under this last option would a property owner still be able to use the property themselves, out-with the chosen 6 or 12 week period. Owners choosing to let their property under a short-term letting licence would still be liable for the second home council tax surcharge, however, short-term letting may provide an alternative option for generating income from the property.
Unsure what these changes mean for your property?
Whether you're considering selling, letting on a long-term basis, or exploring short-term letting options, our expert Sales, Lettings and Short-Term Lets teams can help you find the approach that best suits your circumstances.
Get in touch today to discuss your options and plan ahead before the new charges take effect.