Second homes

From 1 April 2017, where a property is used as a second home, it is no longer eligible for a 10% discount.

Perth & Kinross Council is committed to help owners to bring empty properties back into use, thus reducing the number of empty homes within our area.

Perth & Kinross Council established its Empty homes initiative in 2012 to assist with this commitment.


Dwellings classified as second homes i.e. furnished and used for at least 25 days per year, no longer retain a discount of 10% from 1 April 2017.

Where the dwelling is occupied for job-related purposes or is a purpose built holiday home then the legislation states that the discount for these protected categories must be 50%.

How to apply

Contact details

Local Taxes

Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
Tel 01738 477430