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

You may be able to get a reduction on your Council Tax if your property is empty because it is undergoing major or structural work to make it fit to live in. This includes serious repairs or structural changes, not general upgrades. You must apply and provide evidence before any reduction can be awarded.

What you could get

If your property was last lived in as someone’s main home for at least 6 weeks, you can get:

• 100% Council Tax exemption for up to 12 months from the date it was last occupied
• 50% discount for up to a further 6 months if the work is still ongoing

These reductions do not apply to water or wastewater charges.

If you bought a property that had already been empty for more than 18 months and it needs major or structural work, you can get:

• 50% discount for up to 6 months from the date you bought it

This reduction does not apply to water or wastewater charges.

Once all discounts have ended, the property may be charged an empty property surcharge of 200%.

What counts as major or structural work

We consider work such as:

• major roof or wall repairs that leave the property open to the weather
• repairs to or replacement of foundations
• replacing damaged floor joists or floorboards across the whole property
• removing or replacing load‑bearing walls
• installing support beams
• extensive damage caused by fire or flooding
• major underpinning

What does not qualify

You cannot get a reduction for:

• redecoration, refurbishment, or modernisation
• minor roof repairs
• new kitchens, bathrooms, or heating systems
• rewiring, plumbing, plastering, or replacing windows, partition walls or doors

The property must be actively undergoing major or structural work. Being uninhabitable on its own is not enough.

Evidence you must provide

You must send documents that show the work is happening, such as:

• a builder’s schedule or insurance paperwork
• a home report from when you bought the property
• receipts for building materials
• photos are helpful, but cannot be accepted on their own

If you are not paying Council Tax at another South Lanarkshire address, you must also show where you lived while the work was underway. This could be:

• a copy of your council tax bill for that address
• a letter/email from the person you were staying with (for example, parents)

Empty property surcharge

If a property has been empty for more than 12 months and does not qualify for any discount, we will charge 200% Council Tax.