From 1st April 2024 Orkney joined with the majority of other councils in Scotland by putting a Council Tax Surcharge of 100% on second homes.

In Orkney there were 474 second homes in 2023. There were 252 long term empty properties in the islands. 201 of these properties had been empty for over 12 months. Orkney also applied the long term empty discount to 201 properties, and there were 399 unoccupied exemptions.

The number of long term empty properties and second homes in Orkney in 2023 was 726.

Click on this link for Second Homes and Long Term Empty Policies and Discounts 2024-25 in Scotland.

A second home is a property that is “no ones’ sole or main residence but is furnished and evidence is produced to establish that it is lived in for at least 25 days during any 12 month period”. An empty property is “a property that is no one’s sole or main residence and is not a second home”. This includes both furnished or unfurnished properties.

29 of Scotland’s 32 local authorities are using this additional power. The 3 councils which are doubling the council tax on second homes are Falkirk, Glasgow City and North Ayrshire.

COSLA is the body which represents Scotland’s local authorities. Councillor Katie Hagmann, COSLA’s Resources spokesperson, said: 

“ COSLA welcomes the ability for councils to take the decision to increase the premium on second homes in their areas where appropriate.

“It supports the long-standing COSLA position that councillors who are closest to their communities should be empowered to take the decisions about what best works in their local communities, demonstrating the value of the Verity House Agreement.”

Some 2nd homes in Orkney can receive a 50% discount if a second residence is required because of work i.e. the householder works on one of Orkney’s islands and cannot commute daily for employment.

At the last published statistics there were over 24,000 second homes in Scotland. It is hoped that the extra charge will not only bring in extra cash for councils but that it might deter the use of second homes when many are struggling to have one home. Some communities

Fiona Grahame