Empty and unfurnished property Council Tax discounts
Exemption or discount may be awarded for properties that are unoccupied and unfurnished.
To be considered unfurnished, a property must be empty of all moveable items. The following are not considered moveable items:
- Large electrical goods (fixed, built-in or free standing)
- Carpets
- Curtains
- Window blinds
We reserve the right to take whatever steps are considers necessary to make sure your application is valid, including either announced or unannounced property inspections. Where the validity of an application is in doubt, no reduction will be awarded.
Exemptions
Where a property is both unoccupied and completely unfurnished an exemption may be awarded. This will last for a period of up to 6 months from the date the property was last occupied, provided that the last period of occupation lasted for at least 3 months.
Discounts
A discount may be awarded where:
- After a period of exemption, a property remains unoccupied and unfurnished - a 10% discount (for up to 6 months) may be awarded
- A property is unoccupied but remains furnished or part furnished - a 10% discount (for up to 12 months) may be awarded from the date the property was last occupied and provided that the last period of occupation lasted for at least 3 months
How to apply
Wherever possible you should submit supporting evidence with your application. For example, photographs, copy of sale schedule (if appropriate), removal receipts.
To apply please complete the online application form.
Apply for vacant property exemption or discount
View Council Tax privacy notice (PDF 152KB).
Council tax charges
The empty property exemptions and unoccupied discounts are all property based and therefore the rules continue to apply during periods in which the property ownership and/or the Council Tax payer may have changed.
The table below shows how we work out the Council Tax charge for all types of unoccupied property.
| Type of Property | Position from 1st April 2024 |
|---|---|
| Unoccupied and unfurnished | No charge for up to 6 months from the date the property was last occupied |
| 10% discount after 6 months, and for the next 6 months (maximum) | |
| From month 13 onwards, a Council Tax increase will be applied - 200% charge | |
| Unoccupied and unfurnished (property on market for sale/let) | No charge for 6 months from the date the property was last occupied |
| 10% discount after 6 months, and for the next 18 months (maximum) | |
| From month 25 onwards, a Council Tax increase will be applied - 200% charge | |
| Unoccupied but furnished property | 10% discount for 12 months from the date the property becomes unoccupied |
| From month 13 onwards, a Council Tax increase will be applied - 200% charge | |
| Unoccupied but furnished property (property on market for sale/let) | 10% discount for 24 months from the date the property becomes unoccupied |
| From months 25 onwards, a Council Tax increase will be applied - 200% charge | |
| Unoccupied and unfurnished (new build property) | No charge for up to 6 months from the date the property was first entered on the Council Tax Valuation List |
| 10% discount after 6 months, and for the next 6 months (maximum) | |
| From month 13 onwards, a Council Tax increase will be applied - 200% charge | |
| Unoccupied and undergoing (or has undergone) major repair works or structural alteration | No charge for up to 12 months from the date the property was last occupied |
| From month 13 onwards, a Council Tax increase will be applied - 200% charge | |
| Following a property purchase - unoccupied and undergoing (or requiring) major repair or structural alteration | 50% discount for 6 months from the date the property was purchased |
| 10% discount after 6 months, and for the next 6 months (maximum) | |
| From month 13 onwards, a Council Tax increase will be applied - 200% charge | |
| Second homes – properties which are not lived in as a sole and main residence, but which are furnished and occupied at least 25 days per year, in an intermittent way | No discount and a 100% increase, meaning a 200% charge |
Charge increases
The Scottish Government is committed to reduce the number of empty properties, and increase the availability of properties for living in. As a result they put in place the The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013.
These regulations give councils with discretionary powers to:
- Vary the rate of discount allowed for empty properties (between 0% and 50%)
- Impose an increase (of up to 100%) in the level of Council Tax charged on certain empty properties, after a certain period of time
The increase can be delayed for:
- Up to 12 months where the person liable to pay the council tax can show they are taking steps to bring a long-term empty property back into use, for example, by renovating it
- Up to 24 months where the property is being actively marketed for sale or let and evidence can be provided to show this is the case