Particle.news
Download on the App Store
4 ARTICLES
·
last mo.

Edinburgh and Highland Set 300% Second-Home Premiums From April

Local leaders say steeper surcharges will push holiday properties back into year-round use.

Edinburgh city council is among the first to increase its council tax premium on second homes
Image
Image

Overview

  • Owners of second homes in Edinburgh and the Highland council area will face bills four times the standard rate as a 300% premium takes effect from April 2026.
  • About 5,000 properties across the two areas are expected to be affected, according to local estimates reported this week.
  • Highland Council signalled further hikes to a 350% premium next year and 400% the year after, taking a Band D bill from £6,536 in 2026–27 to £7,353 in 2027–28 and £8,170 in 2028–29 on a £1,634 base.
  • Councils cite housing access as the goal, while critics including the TaxPayers’ Alliance and Adam Smith Institute call the surcharges punitive and unlikely to ease shortages or help local economies.
  • Other Scottish councils have set lower rates so far—Glasgow at 200%, the Borders at 125%, and Argyll and Bute at 110%—after Scottish legislation removed the previous 100% cap, compared with a 100% limit in England and up to 300% in Wales.