Edinburgh Proposes 300% Council Tax Premium on Second Homes
Edinburgh's council tax premium on second and long-term empty homes is confirmed at 300% from 1 January 2027, up from 100%, with no exemption for MSPs. Owners holding non-principal properties should price in the higher cost before revised bills arrive in December.
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Edinburgh council voted on 27 August 2026 to raise the council tax premium on second homes and long-term empty homes from 100% to 300%, effective 1 January 2027 (City of Edinburgh Council; The Herald; Rettie). The council says affected owners will pay 4 times the standard council tax charge. Councillors rejected an exemption for Members of the Scottish Parliament (MSPs), so MSPs pay the 300% premium too (The Herald, reported on 27 August 2026). Owners should expect a revised bill in December 2026.
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