Empty properties and second homes

Empty properties

For Council Tax purposes, an empty property is one that is no-one's sole or main residence and is not a second home. This includes both furnished and unfurnished properties.

If your property is empty, you can apply for a 10% discount for up to 12 months from the date it was last occupied. This discount does not apply to water or wastewater charges.

Empty property surcharge

From 1 October 2019, once a property has been empty for more than 12 months, a Council Tax surcharge of 100% applies. The surcharge does not apply to water or wastewater charges.

There are some circumstances where the surcharge is delayed and the standard 10% discount continues to apply for a limited period:

• A property being genuinely marketed for sale or let at a realistic market price will not be subject to the surcharge until it has been unoccupied for two years or more - or three years if it is in the North or South Isles (excluding Burray and South Ronaldsay)
• We also have a list of other discretionary circumstances where the surcharge may be delayed, usually for no more than two years from when the property was last occupied

For more details, download our guidance leaflet below.

Empty property exemptions

Some empty properties may qualify for a full exemption from Council Tax for a period of time. For more information, see the discounts, exemptions and disabled reductions page and the downloads below.

Unfurnished and unoccupied properties

If a property is both unoccupied and unfurnished (all moveable furniture must be removed), it may qualify for a full exemption for up to six months, followed by a 50% discount for up to a further six months.

Bringing an empty property back into use

If you own an empty property and want advice on getting it back into use, the Orkney Empty Homes Advice Pack is a good starting point. You can also contact our Empty Homes Development Officer. Find out more in our housing section.

Second homes

For Council Tax purposes, a second home is a property that is no-one's sole or main residence but is furnished and lived in for at least 25 days during any 12-month period. If the property is not lived in for at least 25 days in any 12-month period, it will be treated as an empty property instead.

Second home surcharge

From 1 April 2024, a Council Tax surcharge of 100% applies to second homes. This appears on the bill as Second Home Premium. The surcharge does not apply to water or wastewater charges.

A small number of second homes may be entitled to a 50% discount instead. From 1 April 2019, this can include a second home where the occupant's main residence in Orkney is separated from their place of work by a body of water whose transport provision does not permit daily commuting, and where they occupy the second home to maintain that employment.

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