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

You may not need to pay Council Tax on a property that is empty if you are a student and the property is not anyone’s main home. This exemption is for students who have had to leave their home empty because they are studying somewhere else.

If you are responsible for Council Tax on the property, and you meet the student rules below, you can apply for this exemption. If the property has joint owners or tenants, everyone must be an eligible student.

Who can apply

You can apply if you are an eligible student and the property is unoccupied. You are classed as an eligible student if one of the following applies to you:

• you are under 20, studying for more than 3 months, and doing at least 12 hours of study per week for a qualification up to A level, Higher Scottish Certificate, or an equivalent course
• you are studying at a further education establishment on a course that lasts at least 24 weeks in an academic year and involves an average of 21 hours of study per week during term time
• you are registered with the Central Bureau for Educational Visits and Exchanges and working as a foreign language assistant in Great Britain

Proof of student status

If you are applying as a student, you usually need to provide proof of your student status.

If you attend the University of the West of Scotland and you have agreed for your information to be shared, we can confirm your student status for you. You do not need to upload evidence. If you have not given consent, or you study somewhere else, you will need to upload proof. Your university or college can give you a student certificate, or you can complete our student certificate form.

If you are a landlord

If you are a landlord and the property was previously rented to students but is now empty, you can apply without providing evidence.

Apply now