Under The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI2013/45) a “second home” is a dwelling which is no one’s sole or main residence, but which is furnished and must be occupied for at least 25 days in the last 12 months.
If the Second Home Status is for a period on or after 1 April 2017 then no discount will be available. A 10% Discount will only be applied to properties for periods before this date. The Council Tax Legislation that covers this is The Council Tax (Variation for Unoccupied Dwellings)(Scotland) Amendment Regulations 2016 which comes into effect from 1 April 2017.
I confirm that I am the person liable to pay Council Tax for the above property and that it has no permanent residents.
If your name is not on the council tax notice for your main place of residence, please explain why you believe this to be your sole or main residence as opposed to the subject address where you are applying for a second home discount.
I declare that the information on this form is true and complete and I authorise Argyll & Bute Council to verify the details. If discount status no longer applies to this property, I undertake to notify Argyll & Bute Council within 21 days of this occurring. I understand that failure to provide this information is an offence which may make me liable for an initial fine of £50 and £200 for each subsequent offence.