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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.
You may apply for a 50% Council Tax Discount for a furnished second home in Clackmannanshire if it is either a job related dwelling or retained whilst you are living in a job related dwelling as your main home.
For Council Tax purposes, a dwelling is classed as job related if it is provided to you because of your job, and one of the following applies:
If you need more information about the above, you should email your enquiry and details to firstname.lastname@example.org.
Council Tax Team
Kilncraigs, Greenside Street, Alloa, FK10 1EB
Tel: 01259 226237 / 450000