For Council Tax purposes, a second home is a furnished property that is not someone's sole or main residence, but it is lived in for at least 25 days during any 12 month period that you are liable to pay Council tax.
From 1st April 2017, there is no Council Tax discount available for Second Homes, however Second Homes are exempt from the Long Term Empty Variation charges.
If you wish to find out more about Second Homes, you should email your enquiry and details to email@example.com.
Council Tax Team
Kilncraigs, Greenside Street, Alloa, FK10 1EB
Tel: 01259 226237 / 450000