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

Other categories

Armed Forces personnel

If you or someone in your household is a member of the armed forces and has had to leave to fulfil their duties you may be able to reduce your Council Tax bill by 25% or 50% depending on how many other adults live in the property.

Please contact us to apply for this discount.

Unoccupied and last used for agricultural purposes

If the property is unoccupied but is situated on agricultural land and was last used in connection with that land you may be able to reduce your Council Tax bill by 100%. You will need to provide evidence of this as part of your application. This can be a letter from the farmer confirming the property was used as advised. You can upload a scan, PDF or photo with your application. Please make sure all the details can be seen clearly before uploading.

Unoccupied property held by a charity or a religious body

Religious body

If the property, such as a manse, is unoccupied and held by or on behalf of a religious body to be available for occupation by a minister of religion you may be able to reduce your Council Tax bill by 100%.  As part of your application you will need to provide a letter confirming the property will be empty until a new minister is appointed and occupying the property.  This letter should provide a contact name, their position and a contact number.  You can upload a scan, PDF or photo.  Please make sure all the details can be seen clearly before uploading.

Charity

If the property is unoccupied but was last occupied by a charitable body to further their charitable objectives you may be able to reduce your Council Tax bill by 100%.  As part of your application you will need to provide a letter from the Inland Revenue confirming charitable status.  You can upload a scan, PDF or photo.  Please make sure all the details can be seen clearly before uploading.

Unoccupied and living in job-related accommodation

If the property is unoccupied because your job requires you to live in a tied property provided by your employer in order to do your job properly you may be able to reduce your Council Tax charge by 50%. This will not reduce your water and waste water charges.

Unoccupied and living in Armed Forces accommodation

If your property is unoccupied because you are a member of the armed forces and have had to leave in order to fulfil your duties you may be able to reduce your Council Tax charge by 50%. This will not reduce your water and waste water charges. 

Please contact us to apply for this discount.

Unoccupied purpose built holiday home

If the property is unoccupied because it is a purpose-built holiday home, such as a holiday chalet, you may be able to reduce your Council Tax charge by 50%. This will not reduce your water and waste water charges.

Council Tax Recovery Team

Address:

Benefits and Revenue Services
PO Box 3591,
Glasgow,
G73 9ED
Phone: 0303 123 1014
Email: Council Tax Recovery Team