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. For the period from 1 April 2018 until 31 March 2025, Second Homes are charged at 100% of the Council Tax rate.

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, we will shortly be contacting you to inform you of this change to our policy. 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.