Aberdeenshire empty-home owners may get more time
Owners of long-term empty properties in Aberdeenshire could receive more time before a new 200% Council Tax premium applies, provided they can show that they are actively trying to return the home to use.
The premium is due to take effect on 1 September 2026 for properties that have been empty for more than a year. Aberdeenshire Council is consulting on proposed deferrals and exemptions before it makes a final decision on the policy.
Owners should check the draft policy and respond through the council’s Engage consultation platform. No consultation closing date was included in the council’s published notice, so anyone affected should confirm the deadline directly on the consultation page.
The premium is due to begin on 1 September
The change is intended to encourage owners to sell, let or occupy long-term empty properties, bringing more housing back into use across Aberdeenshire.
The council describes the new charge as a 200% Council Tax premium. Owners should check their property’s individual calculation with the council rather than assuming the precise bill from the percentage alone, as the final amount will depend on the relevant Council Tax band and how the policy is applied.
The published proposals focus mainly on homes that have remained empty for more than 12 months. Although second homes are included in the wider policy consultation, the notice does not set out a separate detailed deferral timetable for them.

Deferrals could protect owners already returning homes to use
The draft policy proposes extending the point at which the premium takes effect from 12 months to as long as 24 months where an owner can demonstrate active steps to bring a property back into use.
That could cover owners preparing to sell, let or occupy an empty home. The council has not listed every document it will accept in its news notice, but evidence would need to demonstrate genuine and continuing action rather than an intention without supporting records.
Useful records may include dated correspondence with estate or letting agents, marketing details, tenancy preparations, planning or building-control documents, and invoices or schedules for essential renovation work. These examples are practical records an applicant may hold, not a confirmed council checklist; owners should consult the full draft policy for the formal evidence requirements.
Inherited homes and exceptional cases may qualify
The consultation sets out several proposed forms of relief:
| Circumstance | Proposed treatment |
|---|---|
| Active steps to return a long-term empty home to use | Premium deferred from 12 months to a maximum of 24 months |
| An empty property that has been inherited | Premium deferred for 12 months |
| Certain exceptional circumstances | Deferral for up to 12 months |
| Main home left empty because qualifying work requires the resident to live elsewhere | Exemption from the premium |
The proposed work-related exemption could apply when someone must live elsewhere because of military service, the provision of essential healthcare services or certain other employment circumstances.

These measures remain proposals. A deferral would postpone the premium for an eligible period, while an exemption would remove it where the relevant conditions continue to be met. Neither should be treated as automatic until Aberdeenshire Council approves the final policy and confirms an application.
Owners should prepare evidence before responding
Affected owners can use the consultation to explain whether the proposed time limits reflect the practical difficulties of selling, letting, renovating or administering an inherited property.
A useful response should identify the property’s circumstances, how long it has been empty, the steps already taken and the time reasonably needed to return it to use. Owners facing military, healthcare or other work-related absence should also explain why living elsewhere is required and what evidence could support that position.
The full draft policy, supporting information and survey are available through Aberdeenshire Council’s Engage platform. The council says comments will be considered before any decision is made.
Source: Aberdeenshire Council News
Context & actions About this article
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The dates, proposed deferral periods and exemption categories were checked against Aberdeenshire Council’s published notice.
- Confirmed that the 200% premium is scheduled to apply from 1 September 2026.
- Confirmed that the published trigger is a property remaining empty for more than one year.
- Checked the proposed 24-month, inherited-property and exceptional-circumstance deferrals.
- Distinguished the draft proposals from a final council decision.
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- Aberdeenshire Council
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- Aberdeenshire
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- 2026-07-20 18:23
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