Second Homes

As the result of changes to legislation, Scottish Councils have been granted powers to charge a premium of up to 100% on properties classed as Second Homes. 

From 1 April 2025, Glasgow will apply this premium meaning that Second Homes will be charged double Council Tax.
The premium will not apply to Scottish Water's Water and Waste Water charges.

For Council Tax purposes, Second Homes are defined as properties which are:

• Furnished
• No-one's Sole or Main Residence
• Occupied for 25 days or more during a rolling period of 12 months

If you have a property which we currently class as a Second Home, the 100% Second Home premium will be added to your new 2025/26 Council Tax bill.

Should you disagree with the Council's decision that your property is a Second Home, please complete our Second Home Contact Form providing details of the property.