Hi all
One of our purpose built holiday home owners has stated that she wants to rent out the property to someone for six months. She has the required planning permission for the property to be classed as a holiday home.
The new legislation regarding Discounts for unoccupied holiday homes (Ctax – Discount for Unoccupied Dwellings – Scotland Regs 2005) states that it is not allowed to be used for human habitation throughout the whole year.
Because the owner is only wanting to rent out the property for a maximum period of 6 months would the property still be classed as a holiday home and therefore entitled to the 50% discount once the people move out again? Or would she have to apply for change of use for the property?
Thanks
