Council Tax - exemptions, discounts and increases (unoccupied properties)

If you own a home that has been empty for a long time, you may have to pay a higher Council Tax charge. We apply an empty property surcharge to encourage unused homes to be brought back into use.

From 1 April 2019, properties that have been unoccupied for more than 12 months may be charged 200% Council Tax. This means a 100% increase on the normal bill. Scottish Water charges are not included in this increase.

Why we charge a surcharge

Long-term empty homes can cause problems for communities. They can attract crime, affect nearby properties and cost more to manage. The surcharge helps increase the supply of homes for people who need somewhere to live.

When a 200% charge applies

You will need to pay the 200% Council Tax charge if your property:

• has been empty for more than 12 months and is not for sale or rent
• has been empty for 2 years or more, even if it is being marketed for sale or rent
• does not qualify for any reduction for unoccupied properties
• is not a purpose-built holiday home or job-related accommodation

Empty properties for sale or let

If your property is empty and actively being marketed for sale or rent, you may be able to pay less for a short time.

Where the property has been empty for more than 12 months but less than 24 months, you can apply to reduce the charge to 90%. This reduction can last for up to 12 months.

How we count empty time

We count the empty period from the first day the property became unoccupied, even if this was before 1 April 2019. This includes time before you owned or rented it.

If a property is lived in for less than 3 months, we still count it as unoccupied for Council Tax purposes.

Help and support

If your property is empty, we may be able to help you bring it back into use. See advice for owners of long term empty homes.

Problems making payment

If you have exhausted all the exemptions and discounts that are available, and the property is now subject to the 200% charge, this must be paid.

If you are struggling to pay your Council Tax, please contact us. If you're experiencing other financial problems, our Money Matters Advice Service offers free impartial advice.