From September 1 2026, owners of properties which have been empty for over 12 months will face a 200% Council Tax premium, in a bid to bring more homes back into use. 

Aberdeenshire Council is proposing mitigations for a variety of circumstances, in recognition that property owners may be making efforts to sell, let or live in empty homes, or face circumstances which mean they have to live elsewhere. 

Under consideration for long-term empty properties is to extend the deferment period of the 200% premium from one year to two years for owners who can provide evidence that they are actively making efforts to bring the property back into use. 

A one-year deferment of the premium where an empty property has been inherited, and up to one year deferment for some exceptional circumstances is also being considered. 

Proposed omission from the 200% premium would apply if a person’s main residence is empty because they have to live elsewhere because of military service, to provide essential health care services, or for some other work-related circumstances. 

A survey and supporting information can be found at: https://engage.aberdeenshire.gov.uk/long-term-empty-properties-and-second-homes