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

You may be able to reduce your Council Tax charge if your property is uninhabitable and undergoing (or has undergone) major repair or structural repair to make it habitable or is undergoing structural alteration.

Legislation limits the period of reduction, but the Council Tax can be reduced by 100% for up to 12 months from the date the property was last occupied as a sole or main residence for 6 weeks or more. So, if the property was unoccupied prior to you buying or renting it, the level and duration of any reduction you might be due will be affected. If after 12 months the work is still ongoing, the Council Tax charge can be reduced by 50% for up to a further 6 months. This discount does not apply to the water and wastewater charges.

Once exemption and discount have been exhausted, the property may be subject to an empty property surcharge (a 200% Council Tax charge).

If you are the new owner of a property which has been unoccupied for more than 18 months, and it requires major or structural repair to make it habitable or it is undergoing structural alteration, the Council Tax charge can be reduced by 50% for up to 6 months from the date you purchased it. This discount does not apply to the water and wastewater charges.

Please note that this category does not apply to a property which is simply uninhabitable. Work must be underway to make it habitable, and the work must be major or structural. It does not cover situations where the property simply has outdated features, fittings, and fixtures. Replacement, refurbishment, or modernisation would not lead to a reduction.

A reduction can only be awarded once sufficient evidence has been provided (see evidence section below) and we are satisfied that the work is underway. Whilst we will consider any reasonable period that might have been required to arrange for the work to be undertaken, such as obtaining quotes, obtaining materials, dealing with insurance companies and so on, delaying the work may reduce the level and duration of any reduction.

Examples of repair and alterations we will consider

Below are some examples of work that we will consider to be major repair, structural repair, or structural alteration.

• Major roof repairs which have left the property open to the elements
• Major repairs to external walls which have left the property open to the elements
• Major repair of, or renewal of, foundations
• Replacement of damaged floor joists or timbers throughout the property
• Removal and replacement of damaged floorboards throughout the property
• Removal or replacement of load bearing walls
• Installation of support beams
• Damage throughout the property caused by flood or fire
• Major underpinning

Below are some examples of work that we do not consider to be major repair, structural repair, or structural alteration.

• General redecoration, refurbishment, or modernisation
• Minor roof repairs, such as renewing tiles, slates, or other roof coverings
• Removal or replacement of partition walls
• Removal and replacement of damaged floorboards in only a few rooms
• Lifting of floorboards to allow access to pipes, wiring and so on
• Installation of a kitchen, bathroom, toilet and so on
• Installation of heating systems
• Rewiring, plumbing, gas fitting and so on
• Plastering of walls
• Replacing windows or doors

Evidence

You must provide documentary evidence in support of your application. No reduction will be awarded without appropriate evidence. For example:

• Documents which show that the property is undergoing or has undergone major repair, structural repair, or structural alteration. This must include a builders schedule, documentation from an insurance company which provides a detailed breakdown of the work required, a home report detailing the condition of the property when purchased, copies of receipts for building materials purchased, or other similar relevant documentation.
• Whilst photographs can provide an indication of the condition of a property at a particular point in time, they do not provide enough information to allow us to determine the work being undertaken or when it began. As such, we do not accept photographs as evidence on their own. They must be supported by the other types of evidence suggested above.
• If you are not registered for Council Tax at another address in South Lanarkshire you will also need to provide proof of the address you are/were living at whilst the work is/was ongoing, such as a copy of your council tax bill for that address or a letter/email from the person you were staying with (for example parents). 

Empty property surcharge

If a property has been unoccupied for more than 12 months and does not meet the qualifying criteria for exemption or discount, the council tax charge will be increased to 200%, known as the Empty Property Surcharge.