The updated approach, starting 1 April 2026 (subject to final regulations), introduces Council Tax premiums that rise the longer a property remains unoccupied. This replaces the current flat 100% premium.

The change supports the council’s wider strategy to reduce the number of long-term empty homes and ease local housing pressures.

Under the new structure, both second homes and empty homes will face higher charges over time, particularly after a property has been empty for more than a year. There will be some exemptions.

Using a Band D property and 2025/26 Council Tax rates as an example, the changes would mean:

• At 24 months empty (200% charge): Annual charge: £4,533.18 / Monthly: £377.76
• At 25–36 months empty (400% charge): Annual charge doubles to £9,066.36 / Monthly: £755.53
• After 37 months (600% charge): Annual charge rises to £13,599.54 / Monthly: £1,133.29

In the last three financial years, around 350 long‑term empty properties in Midlothian have been billed the existing levy, generating approximately £250,000 annually. In 2025/26, 35 second homeowners paid the levy, generating £47,000 while 43 second homeowners paid in 2024,25, generating £61,000.

With 193 second and long-term empty homes in Midlothian currently, the new charging structure could generate around £200,000 in 2026/27. However, the main aim is to encourage owners to act sooner, reducing the number of empty homes and making more local housing available.

Council leader Councillor Kelly Parry said: “These changes strike the right balance between encouraging property owners to bring long‑term empty homes back while generating income for essential services. Every home returned to occupation helps ease local housing pressures, makes better use of existing buildings and strengthens our communities.”