From April 2014, the tax will be applied to properties that have lain empty for 12 months or more.
The changes will mean that a homeowner with a property that has been empty for 12 months or more, will see the council tax charge for the property increase by 100%. An exemption will apply to empty or unfurnished property for up to six months from the date it was last occupied. After this period, a 50% discount will be awarded for a further six months, then the discount will end and the charge will increase by 100%.
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Councillor Linda Erskine, Executive spokesperson for Finance said: "We are not doing this to bring in more money. We are doing this because we want to see as many empty properties as possible brought back into use.
"They can be an eyesore in local communities and if we can support and encourage owners to bring them back to life then that is something very positive particularly for those needing affordable homes."
Les Robertson, Revenues Service Manager at Fife Council, added: "With the decrease in housing stock in Fife, it's important that we do what we can to bring long term empty properties back into use.
"The council tax premium should help decrease the number of empty properties and give the residents of Fife more available homes."
(JP/IT)
