Second Home Council Tax Confusion

[Tartanemu]

We currently live in Australia and have a property in Scotland that is currently run as a holiday let. It is the only property we own in the UK. Our intention on retirement is to spend several months at the property each year and then return to Australia to be with grandchildren etc over here. Our home in Australia is in both our names, the UK property is in my name only. This raises a number of questions and I am struggling to find suitable answers on any council or government websites.
- Is my UK property a second home if it is the only home registered to me in the UK?
- If we stop letting the UK property as a holiday let and just start paying standard council tax why would the council bother about when I am in my property as it would be the only property registered to me and being properly paid for?
- We may have a couple who are interested in staying in the property while we are abroad, like house sitters, could that be viewed as being let to tenants and if so does that mean it would not be seen as a second home? I couldn't find much information about tenanted properties and the second home ruling?

[efpom]

The relevant legislation:
https://www.legislation.gov.uk/ukpga/1992/14/section/75

Is my UK property a second home if it is the only home registered to me in the UK?
In my view ^{Yes - you do not occupy it as your principal or only home.}

If we stop letting the UK property as a holiday let and just start paying standard council tax why would the council bother about when I am in my property as it would be the only property registered to me and being properly paid for?

In my view as you do not occupy the UK dwelling as your principal or only home you are liable to pay a CT premium on the dwelling if it is unoccupied. The premium is double the standard rate.

We may have a couple who are interested in staying in the property while we are abroad, like house sitters, could that be viewed as being let to tenants and if so does that mean it would not be seen as a second home? I couldn't find much information about tenanted properties and the second home ruling?

In my view, the person(s) occupying the dwelling on a particular day is liable for CT for that day as CT is calculated on a daily basis. The contractual arrangement between the owner and occupier is not relevant.

You may find this useful.
https://www.gov.uk/guidance/council-tax-manual

[efpom]

I add - The premium is double the standard rate and begins 12 months after the dwelling becomes unoccupied