# The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013, Regulation 3A: Premium on second homes and long-term empty homes


The amount of council tax payable in respect of a second home or a long-term empty home for any day is subject to an increase of 100% of the amount otherwise payable.

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Source: https://www.legislation.gov.uk/ssi/2013/45/regulation/3A (the official version)
Page: https://openlegislation.uk/council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/regulation-3A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.