Second Homes
Second Homes
A second home is a dwelling which is no one’s sole or main residence, but which is furnished and occupied for at least 25 days in any 12 month period. From 1st April 2024, second homes will no longer receive a 10% discount, instead they will be charged a 100% supplement (200% charge).
Where a property was not occupied for 25 days in the last 12 months, it is an unoccupied property.
The Second Home Application Form should be completed to declare a property as a second home. The form should also be used to inform the SIC where the 25 day threshold has not been met.
Purpose Built Holiday Home
A purpose built Holiday Home, which can not be used throughout the whole year may receive a 50% discount on the Council Tax Charge. If the property is used for holiday purposes and which was either (a) in accordance with any licence or planning permission regulating the use of the site, or for any other reason, is not allowed to be used for human habitation throughout the whole year; or (b) by reason of its construction or the facilities which it does, or does not, provide, is unfit so to be used. You should provide evidence of any planning or site restrictions relating to the property.
Contact Local Taxation to discuss how to apply for this discount.
Job Related Dwellings
You may receive a discount on your council tax if you live in tied accommodation as a condition of you employment, or the employment of your spouse or civil partner. A 50% discount is applicable to the council tax if;
- you are required to live in a dwelling as part of your job, but your main residence is elsewhere.
- you have left a property unoccupied because you must live elsewhere as part of your job.
You do not qualify for this discount if you are renting a second property because you are working temporarily in Shetland.
Complete the Job Related Dwelling application form to apply for this discount.