Under The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI2013/45) an "unoccupied dwelling" is a dwelling which is no one's sole or main residence, but which is not a second home. A second home is a dwelling which is no one’s sole or main residence, but which is furnished and lived in for 25 days or more during the previous 12 months.
The 10% Unoccupied Discount applies for 12 months from the date of last occupation. Once a dwelling has been unoccupied for over 12 months, the 10% discount is available for a further 12 months only if the property is being actively marketed for sale or let at appropriate conditions. You will need to apply for this at the relevant time. You can do this online at the council website or by phoning 01546 605511. If your property is not being actively marketed for sale or let, it will be liable for double council tax once it has been unoccupied for over 12 months.
Irrespective of marketing activity, once a property is unoccupied for over 2 years, it will be liable for double council tax. The council’s empty homes officer may be able to assist you to bring your property back into use. You can contact them on 01369 708672.
In terms of the Council Tax (Discount for Unoccupied Dwellings)(Scotland) Regulations 2005, any unoccupied dwelling which is undergoing or requires major repair work to render it habitable, or is undergoing structural alteration shall be entitled to a 50% discount for up to 6 months from the date it was purchased by the person liable to pay Council Tax in respect of that dwelling.
If major repair work is being carried out, documentary evidence is required such as a copy of the schedule of work and a letter from contractor confirming the dates the work commenced and anticipated date of completion, Building Warrant if applicable. All documentary evidence must accompany this application form.
To enable this reduction to be implemented please supply the details requested below, sign the declaration and return this form along with the relevant documentary evidence to the above address. Please also attach copy of your Council Tax Notice for your main place of residence if outwith ¾ÅÐãÖ±²¥ & Bute.
Note: If the property has been unoccupied for 24 months or over and is still undergoing repairs, after the 50% discount has expired a 10% Discount can be applied for a further 6 months.
A person who, undertaking a course which would, if successfully completed, lead to first-time registration
In terms of schedule 11 of the Local Government Finance Act 1992, and schedule 1 of the Council Tax (Exempt Dwellings) Scotland Order 1997 (as amended), a dwelling house may be exempt from Council Tax if it falls within the category shown below. Exemption may be granted for an unlimited period.
1. In respect of which the person liable to pay Council Tax is a student, or all liable persons are students.
QUALIFYING CONDITIONS STUDENT:
1. A person taking a specified course of education at a UK university or further educational establishment which lasts for at least 24 weeks within each academic year and where the period of study consists of an average of at least 21 hours per week.
2. A person, aged under 20, taking a specified course of education at an educational establishment where the period of study exceeds, on average, 12 hours per week and the course taken is not as a consequence of an office or employment held, nor arranged under any of the youth training schemes.
3. A person registered with the Central Bureau for Education Visits and Exchanges and working as a foreign language assistant at a school or other educational institution in Great Britain.
In terms of schedule 11 of the Local Government Finance Act 1992, and schedule 1 of the Council Tax (Exempt Dwellings) Scotland Order 1997 (as amended), a dwelling house may be exempt from Council Tax if it falls within the category shown below.
Occupied house where the sole occupier or all occupiers are students, or student(s) and spouse/dependant is prevented from taking paid employment/claiming benefit.
Under The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI2013/45) a “second home†is a dwelling which is no one’s sole or main residence, but which is furnished and must be occupied for at least 25 days in the last 12 months.
If the Second Home Status begins for a period on before 1 April 2024 then the normal, full rate of Council Tax will be applied for that period. From 1 April 2024 onwards a double charge will be applied to second homes. These changes are prescribed by The Council Tax (Variation for Unoccupied Dwellings)(Scotland) Amendment Regulations 2016 which came into effect from 1 April 2017 and The Council Tax (Variation for Unoccupied Dwellings)(Scotland) Amendment Regulations 2023 which is effective from 1 April 2024.
I confirm that I am the person liable to pay Council Tax for the above property and that it has no permanent residents.
If your name is not on the council tax notice for your main place of residence, please explain why you believe this to be your sole or main residence as opposed to the subject address where you are applying for a second home discount.
I confirm that the above property has been occupied for 25 days or more within the previous 12 months.
In terms of schedule 11 of the Local Government Finance Act 1992, and schedule 1 of the Council Tax (Exempt Dwellings) Scotland Order 1997 (as amended), a dwelling may be exempt from Council Tax if it falls within the category shown below. Exemption may be granted for an unlimited period.
Unoccupied and unfurnished house
Which is situated on land held for:
Which when last occupied and used, was occupied and used in connection with those lands.
I attach, in support of this application, documentary evidence as to the status of the property
FAILURE TO SUPPLY SUCH EVIDENCE WILL RESULT IN THE APPLICATION BEING REFUSED
In terms of schedule 11 of the Local Government Finance Act 1992, and schedule 1 of the Council Tax (Exempt Dwellings) Scotland Order 1997 (as amended), a dwelling may be exempt from Council Tax if it falls within the category shown below. Exemption may be granted for a period of six months.
I attach, in support of this application, documentary evidence as to the status of the property as follows:
PLEASE NOTE: PROPERTY EXEMPTION WILL NOT BE GRANTED UNLESS SUPPORTED BY DOCUMENTARY EVIDENCE
Unoccupied house which is held by a religious body for occupation by a Minister of religion as a residence to perform the duties of that office.
I attach, in support of this application, documentary evidence as to the status of the property e.g confirmation by a Church Officer such as the existing Minister that the house is unoccupied and held for occupation only by another Minister.
Unoccupied house which is held by The Trustee in Bankruptcy
I attach, in support of this application, documentary evidence as to the status of the property e.g. A letter from Trustee confirming details of bankruptcy
In terms of schedule 11 of the Local Government Finance Act 1992, and schedule 1 of the Council Tax (Exempt Dwellings) Scotland Order 1997 (as amended), a dwelling house may be exempt from Council Tax if it is an unoccupied dwelling which is undergoing or has undergone (since the last occupation day) major repair work (or structural alteration) to render it habitable; in respect of which no more than 12 months have elapsed since the last occupation day; and in respect of which no more than 6 months have elapsed since the work in question was substantially completed.
If your application for Buildings Under Repair exemption is successful, you will be granted exemption for up to 12 months provided your property remains unoccupied. At the end of that period, if it remains unoccupied you may be eligible for a 10% discount for 12 months provided it is being actively marketed for sale or let at appropriate conditions. You will need to apply for this at the relevant time. You can apply online on the council website or by phoning 01546 605511. If your property is not being actively marketed for sale or let it will be liable for double Council Tax once it has been unoccupied for over 12 months.
Irrespective of marketing activity once a property is unoccupied for over 2 years, it will be liable for double council tax.
All applications must be supported by the relevant documentary evidence
Failure to supply such evidence will result in the application being refused.
1. Copy of Building Warrant(if applicable) and Completion Certificate (if applicable) AND
2. Work Schedule AND
3. Letter from Contractor to confirm date works commenced and expected completion date.
In terms of schedule 11 of the Local Government Finance Act 1992, and Schedule 1 of the Council Tax (Exempt Dwellings) Scotland Order 1997 (as amended), a dwelling may be exempt from Council Tax. This application covers a dwelling which has become unoccupied as a result of the death of a single resident.
Where Council Tax liability is due solely by the estate of a deceased person and Grant of Confirmation to the estate HAS been made an exemption up to a maximum of six months will be granted from the date it was awarded. Thereafter, if the property has been unoccupied for a twelve month period or more a 200% council tax charge will be applicable. However, if the property has been unoccupied for less than two years then a 10% discount may be available for a limited period if the property is being actively marketed for sale or let.
All applications must be supported by one of the documents listed below.
In terms of schedule 11 of the Local Government Finance Act 1992, and schedule 1 of the Council Tax (Exempt Dwellings) Scotland Order 1997 (as amended), a dwelling may be exempt from Council Tax if it is a new house, which is unoccupied and unfurnished and carries a maximum of six months exemption.
All applications must be supported by documentary evidence e.g.
Failure to supply such evidence will result in the application being refused
Unoccupied house which is subject to repossession by a Heritable Creditor
I attach in support of this application, documentary evidence as to the status of the property, e.g. A letter from the Heritable Creditor to confirm the date of repossession.
In terms of schedule 11 of the Local Government Finance Act 1992, and schedule 1 of the Council Tax (Exempt Dwellings) Scotland Order 1997 (as amended), a dwelling may be exempt from Council Tax if it is only occupied by persons aged under eighteen years.
OCCUPIED HOUSE:
Where SOLE occupant, or ALL occupants, are under 18 years of age.I attach, in support of this application documentary evidence as to the status of the residents, e.g. Birth Certificate, Passport, Driving License, Young Scot Card.
In terms of schedule 11 of the Local Government Finance Act 1992, and schedule 1 of the Council Tax (Exempt Dwellings) Scotland Order 1997 (as amended), a dwelling may be exempt from Council Tax. This application is for a dwelling which has become unoccupied because the resident is providing or receiving personal care, and carries an unlimited period of exemption while the qualifying conditions are met.
PLEASE NOTE - IF THE PROPERTY BECOMES OCCUPIED BY ANYBODY OTHER THAN THE PERSON RECEIVING OR PROVIDING CARE, THIS EXEMPTION WILL NOT BE APPLICABLE ONCE THE PROPERTY BECOMES VACANT.
if you are receiving long term care in a hospital or home please provide a letter on headed paper from the hospital or residential home confirming the following:
Name of person receiving care
Date of admission
Expected discharge date (if known)
Details of care received
The application will not be accepted unless a letter is provided.
Unoccupied/Occupied house which is being held for occupation or is occupied in terms of Part 1 of the Visiting Forces Act 1952, with a body, contingent or detachment of the forces of a country to which any provision in that part applies.
I attach, in support of this application, confirmation from an authorised representative that the dwelling is owned or tenanted by a person who has a relevant association with visiting armed forces.
The information you have supplied on this form will be used for the purpose for which you have provided it, and appropriate measures are in place to protect your personal data. A full privacy notice, which provides information about your rights under current data protection legislation and details about what will happen to your personal data can be found here:
