Unoccupied property
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 considered 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.
Due to high volume of requests there is a delay in updating council tax accounts including address changes and applying discounts and exemptions. If you reported a change in your circumstances to us, it might take us up to 6 weeks to respond.
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).
Charges for unoccupied properties
The empty property exemptions and unoccupied discounts are all property based. This means the rules continue to apply during periods when the property ownership and 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 September 2026 |
|---|---|
| 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 premium will be applied - 300% charge | |
| Unoccupied and unfurnished (property on market for sale or 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 premium will be applied - 300% charge | |
| Unoccupied but furnished property | 10% discount for 12 months from the date the property becomes unoccupied |
| From month 13 onwards, a Council Tax premium will be applied - 300% charge | |
| Unoccupied but furnished property (property on market for sale or let) | 10% discount for 24 months from the date the property becomes unoccupied |
| From month 25 onwards, a Council Tax premium will be applied - 300% 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 premium will be applied - 300% 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 premium will be applied - 300% 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 premium will be applied - 300% 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 200% premium, meaning a 300% charge |
How to defer premiums for long-term empty properties
The Scottish Government is committed to reducing the number of empty properties and making more homes available for people to live in.
The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 give councils more flexibility over how Council Tax is charged on empty properties. This means that policies may vary between councils across Scotland.
Councils can choose to apply an additional Council Tax charge, known as a premium, to properties that have been empty after 12 months. At this point an empty property is defined as being a long-term empty.
The premium applies to Council Tax only and does not apply to water or wastewater charges.
The premium can be delayed for up to 24 months if the person responsible for paying Council Tax can show that they are taking steps to bring a long-term empty property back into use, for example by renovating it.