Application for a Council Tax discount or exemption

Type

Your details

Your name

Daytime contact telephone number

Address of property for which you wish to claim council tax discount/exemption

Address

Address 2

City/Town

Post Code

Council Tax Reference Number (if known)

10% discount for an unoccupied home

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.

I confirm that I am the person liable to pay Council Tax for the above property

Are you the owner or the tenant of the property?

Owner

Tenant

I confirm that there are no permanent residents at this property

Address of your main residence

Address

Address 2

City/Town

Post Code

Country

(Please attach copy of Council Tax Notice for your main place of residence is outwith ��ֱ�� and Bute)

10% discount for a home under repair

If your property is still undergoing or has undergone major repair work (or structural alteration) to render it habitable, then you may be eligible for a 10% discount instead of double council tax charge.

Discount period claimed from

Please include from and to dates

Discount period claimed to

All applications must be supported by the relevant documentary evidence.
Failure to supply such evidence will result in the application being refused.

1.   Building Warrant number/ Planning Permission number

AND/OR

2.   Current Work Schedule AND

3.   Letter from Contractor to confirm expected completion date.

50% Council Tax discount - property under repair

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 ��ֱ�� & 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.

The situation has existed since

I purchased this property on

Address of your main residence

Address

Address 2

City/Town

Post Code

Schedule of works

Works to be carried out

Start date

End date

Works to be carried out

Start date

End date

Works to be carried out

Start date

End date

Works to be carried out

Start date

End date

Works to be carried out

Start date

End date

Properties marketed for sale or let

If your property has been unoccupied for more than 12 months, the 10% discount will only continue if your property is actively being marketed for sale or let at appropriate conditions. The discount is only available for up to 24 months from the date that your property was last occupied.

I confirm that my property is being actively marketed for sale or let at appropriate conditions

Marketed for sale

Marketed for let

Property for Sale

Asking price

Date from which this property has been actively marketed for sale at this price

Please upload a copy of the Home Report for this property

This document is a mandatory requirement.
One file only.
8 MB limit.
Allowed types: gif, jpg, jpeg, png, bmp, rtf, pdf, doc, docx, xls, xlsx.

Reference Number

Property for Let

Rent being sought (per month)

Size of property

Number of apartments

Number of bedrooms

Name and address of estate agent who is marketing the property

Address

Address 2

City/Town

Post Code

Country

Alternative marketing channels used

Date from which this property has been actively marketed for let at this price

Student nurse

A person who, undertaking a course which would, if successfully completed, lead to first-time registration

Parts 1 to 8 of the Register maintained under Section 10 of the Nurses, Midwives and Health Visitors Act 1979.
Part 10 of the above Register where that person is employed by a Health Board, Regional or District Health Authority.

Section 1 - To be completed by a liable person

I apply for discount on the basis that

Name

Date of birth

meets the qualifying conditions noted above.

The number of adults (including the above named) usually resident in the house is

Section 2 - Educational establishment details

Name of educational establishment

Address

Address 2

City/Town

Post Code

Certificate/Qualification

Course Name

Course start date

Course end date

Please supply a letter on headed paper from your educational establishment confirming the above details are correct. The application will not be accepted unless a letter is supplied.

UNOCCUPIED HOUSE

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.

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.

QUALIFYING CONDITIONS STUDENT:

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.

Second Home Status

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.

The situation has existed since

The address of my main residence is

Address

Address 2

City/Town

Post Code

Council tax reference number of main residence (if known)

Please attach a copy of Council Tax Notice for your main residence if outwith ��ֱ�� and Bute

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.

List all dates the above property was occupied in the last 12 months (include start and end dates for each stay)

Total number of days that property was occupied in last 12 months

Explanation

Agricultural Home

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:

Agricultural or pastoral purposes only, OR
Woodlands, market gardens, orchards, allotments or allotment gardens, OR
Poultry farming where the land exceeds 1/10th hectare,

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

A letter from Landowner/Accountant or Solicitor confirming that the property was used for the above along with copy of payslips or copy of lease AND
Internal photographs of each of the main rooms confirming the property is unfurnished, or any other document which proves that the dwelling is unfurnished.

FAILURE TO SUPPLY SUCH EVIDENCE WILL RESULT IN THE APPLICATION BEING REFUSED

Charitable

AN UNOCCUPIED HOUSE WHICH IS:

Owned by a charitable body, which when last occupied, was occupied in furtherance of their objects.

I attach, in support of this application, documentary evidence as to the status of the property as follows:

Reason for vacation by outgoing tenant and forwarding address if applicable.
Proof of charitable status is also required.
Confirmation that previous occupation was for charitable purpose.

PLEASE NOTE: PROPERTY EXEMPTION WILL NOT BE GRANTED UNLESS SUPPORTED BY DOCUMENTARY EVIDENCE

Occupation by minister

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.

PLEASE NOTE: PROPERTY EXEMPTION WILL NOT BE GRANTED UNLESS SUPPORTED BY DOCUMENTARY EVIDENCE

Persons made bankrupt

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

PLEASE NOTE: PROPERTY EXEMPTION WILL NOT BE GRANTED UNLESS SUPPORTED BY DOCUMENTARY EVIDENCE

Home under repair

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.

Documentary Evidence

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.

Description of major repair works or structural alterations

Your address during period of claim

Address

Address 2

City/Town

Post Code

Council tax reference number (if known)

Date property was last occupied

Estate of deceased person

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.

Will a Grant of Confirmation be awarded in this matter?

Yes

Please provide expected date

Date Grant of Confirmation awarded

Full name of deceased person

Date of death

Full name of appointed executor

Address of executor

Address

Address 2

City/Town

Post Code

Country

Name of solicitor

Address of solicitor

Address

Address 2

City/Town

Post Code

Country

Has the title of the dwelling been transferred?

Yes

Name of new owner

Address

Address 2

City/Town

Post Code

Country

Date transferred

Documentary evidence

All applications must be supported by one of the documents listed below.

Letter from solicitor advising Grant of Confirmation will be/has been made.
A letter from the executor or appointed agent confirming that a Grant of Confirmation will not be made.

New property

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.

Documentary evidence

All applications must be supported by documentary evidence e.g.

Internal photographs of each room OR
Any other document which you believe proves that the dwelling is unoccupied and unfurnished

Failure to supply such evidence will result in the application being refused

Reason for the dwelling being empty

Place of residency during period of claim

Address

Address 2

City/Town

Post Code

Country

(Please attach copy of Council Tax Notice for your main place of residence if outwith ��ֱ�� & Bute)

Repossessed home

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.

PLEASE NOTE: PROPERTY EXEMPTION WILL NOT BE GRANTED UNLESS SUPPORTED BY DOCUMENTARY EVIDENCE

Under eighteen

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.

Please provide the name and age of all residents

Name resident 1

Age resident 1

Name resident 2

Age resident 2

Name resident 3

Age resident 3

Name resident 4

Age resident 4

Receiving or providing care

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.

Reason(s) why you are providing or receiving personal care

Old Age

Disablement

Illness

Past or present alcohol dependence

Past or present drug dependence

Past or present mental disorder

Please select one of the following

I am providing care to another person

I am receiving care from a relative

I am receiving care from a hospital / residential home

Please complete if you are providing care

Name of person who is being cared for

Address of person who is being cared for

Address

Address 2

City/Town

Post Code

Country

Expected date at which you will stop providing care

Name of person providing care

Please enclose a letter from your Doctor as confirmation that you are required to provide care, or a letter from DWP confirming you are in receipt of Carer’s Allowance.

Please complete if you are receiving care from a relative

Name of person receiving care

Address at which care is being provided

Address

Address 2

City/Town

Post Code

Country

Name of relative providing care

Expected date you will return home

Please enclose a letter from your Doctor as confirmation that you are required to receive care from a relative.

Receiving long term care in a hospital or a home

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.

Visiting forces

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.

FAILURE TO SUPPLY SUCH EVIDENCE WILL RESULT IN THE APPLICATION BEING REFUSED

I consider exemption should apply

From

Documentary evidence

Attach documents

Maximum 10 files.
8 MB limit.
Allowed types: gif, jpg, jpeg, png, bmp, rtf, pdf, doc, docx, xls, xlsx.

Declaration

I declare that the information on this form is true and complete and I authorise ��ֱ�� & Bute Council to verify the details. If Exempt status no longer applies to this property I undertake to notify ��ֱ�� & Bute Council within 21 days of this occurring. I understand that failure to provide this information is an offence which may make me liable for an initial find of £50 and £200 on repeated failure to do so.

Submitted by

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