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Scottish Parliamentary Elections - 7 May 2026

To vote in the Scottish Parliament elections you must be registered to vote by Monday 20 April. Register online or find out more information about the election by visiting 2026 Scottish Parliament election by using the link above.

Purpose built holiday homes

How is a property classed as a purpose built holiday home, and how much Council Tax is charged.

A property which is used for holiday purposes and which either in accordance with any licence or planning permission regulating the use of the property or for any other reason, is not allowed to be used for human habitation throughout the whole year is classed as a purpose built holiday home for Council Tax purposes.

A purpose built holiday home receives a 50% Council Tax discount. You will be charged full water and waste water for the band the property is in.

To apply for this please email the Council Tax team (opens new window) with the details and any relevant evidence.