Second homeowners affected by the proposal will shortly receive a revised Council Tax bill for 2026/27, charged at the same 100% premium as the previous year. This replaces bills issued in mid‑March that reflected the proposed higher rate.
According to the Council, the pause will allow additional engagement and assessment to ensure the policy meets its intended objectives. The review process is expected to take up to six months, after which further guidance will be issued.
Any payments already made will be reflected in revised instalments, with refunds available on request.
Considering your Options?
At Rettie we continue to monitor regulatory and tax changes affecting homeowners and investors across Scotland. If you have questions about how Council Tax premiums may affect your property or plans, our teams are happy to provide clear, up‑to‑date advice.