Scottish Borders Council HQ

Scottish Borders Council increases Council Tax on second homes

The Scottish Borders Council has approved a rise in Council Tax rates for second homes, aiming to generate an additional £1.5m for local services.

This increase is designed to ensure a fairer contribution from second homeowners and to encourage the availability of these properties for local housing needs.

As of October, there are around 1,055 second homes in the Scottish Borders, defined as furnished properties occupied for at least 25 days a year but not as a primary residence.

The new 200% Council Tax rate for second homes is set to provide financial support for essential services and to help integrate more homes into full-time residential use.

Councillor Mark Rowley states: “The amended charges can assist in providing revenue for essential services to those who need them most, whilst enabling the transition of more homes to full-time occupation.”

The policy includes continued relief for homes under repair and introduces a new relief for recently purchased homes needing renovation. Existing reliefs for holiday homes and job-related dwellings remain unchanged.

This policy is scheduled to be implemented from 1st April 2024.

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