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

Student unoccupied property exemption

An exemption may be awarded for an unoccupied property which is no one’s sole or main residence if the person who is liable for Council Tax is an eligible student.  In the case of joint tenants/owners they must all be eligible students. This would normally apply to students who have left their normal home unoccupied because they are studying elsewhere.

A person is considered to be an eligible student if they are:

  • under 20, studying for more than 3 months and for at least 12 hours per week for any qualification up to 'A' level or Higher Scottish Certificate of Education or equivalent; or
  • undertaking a prescribed course of education at a further education establishment lasting for at least 24 weeks within each academic year and involving at least 21 hours of study per week on average during term time; or
  • registered with the Central Bureau for Educational Visits and Exchanges and working as a foreign language assistant at a school or other educational establishment in Great Britain

If you are the landlord of an unoccupied dwelling which was last occupied solely by an eligible student(s) who now live elsewhere, an exemption may be awarded for a maximum of 4 months. This would normally apply to property rented out to students during term-time which is unoccupied during the summer break.

If you are an eligible student and are liable for an unoccupied property, proof of your student status is required with your application.

If you attend the University of West of Scotland (UWS) and have given consent to share information, we can confirm your student status directly from them and there is no requirement to provide evidence. If you attend UWS and have not given permission to share information or are a student elsewhere, proof of your student status will be required and must be uploaded with your application.

The University or college can provide a student certificate, or you can complete our student certificate.

If you are the landlord who was renting the property to students, but it is now unoccupied, there is no requirement to upload evidence with your application.