Council Tax Discount - Unoccupied Properties

There are discounts which apply if a property is not occupied, or not occupied full time.

Long-Term Unoccupied Property – if no one lives in your property, you may be entitled to discount or exemption.

Second Home discount – if you only live in your property from time to time and maintain your home elsewhere you may be entitled to second home status. 

The Scottish Government, in addition to making discretionary powers available, has retained a 50% discount for a number of classes of second homes:

• purpose-built holiday homes – properties which meet certain conditions are entitled to a 50% discount. The property must have in its deeds or planning permission, to only be allowed occupation for part of a year. Download the Second home discount form (PDF)  (2 pages, 58 KB)

• second homes owned by those living in tied accommodation (e.g. publicans, farm workers, and ministers) – properties which are purchased for retirement are entitled to a 50% discount. Download the Second home discount form (PDF)  (2 pages, 58 KB)

• dwellings undergoing extensive repair after purchase – properties which are undergoing, or are in need of, repair, are entitled to a maximum six-month period of 50% discount from the date of the property's purchase. Once this additional period of discount expires, discount will then be awarded at the level determined by the local authority for second homes. Download the Vacant Property / Second home discount form (PDF)  (2 pages, 58 KB)

• dwellings vacant for less than twelve-months from the last date of occupation – properties which are empty and unfurnished are entitled to a maximum six-month period of 50% discount from the expiry of exemption. Once this additional period of discount expires, discount will then be awarded at the level determined by the local authority for long-term empty properties. Download the Vacant Property / Second home discount form (PDF) (2 pages, 58 KB)