The pause, which lasts six months, follows legal advice and a series of representations from affected homeowners.

Owners of second homes in the capital have faced double council tax since 2024, but when councillors set the 2026/27 budget in February, they approved a further increase – a 300% supplement on top of the standard charge – to encourage owners to bring properties back into use and to help address Edinburgh’s housing emergency.

That measure, introduced as a Liberal Democrat amendment to the Labour administration’s budget, will now be put on hold whilst the council carries out an impact assessment, reviews newly published Scottish Government guidance, and considers potential exemptions.

The council has said second home owners will now receive a revised bill for 2026/ 27 based on a 100% premium – the same rate as last year. This replaces the annual bill dated 16 March 2026. Payments already made will appear in a revised bill, with adjusted future payments.

The council added that it will consider refunds on request. Further details of council tax changes for second homes will be published here.