Exemption from council tax

Although the following page outlines the various exemptions and discounts available, this is only a guide. If you feel your circumstances may entitle you to a reduction, please complete an empty property reduction application form.


Circumstances - The property is unoccupied and unfurnished - 6 months exemption followed by 6 months 50% discount, then 12 months standard charge, followed by 12 months 50% premium, followed by a 100% premium. Please bear in mind that the 6 month exemption is only available from the date the property was last occupied and furnished.

Type of Exemption - Empty Less Than 6 Month

Review Period -  6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The property is undergoing structural repair, improvement or reconstruction.
The property must be unoccupied and unable to be lived in.
An exemption can be awarded for 12 months from the date the property was last occupied.
If circumstances remain unchanged, a 10% discount can be awarded once the exemption has ended.
If you purchase a property which was being structurally repaired, you will receive the remainder of the 12 months exemption, if appropriate, from the date the property was last occupied. If this has already expired, you will qualify for a 10% discount thereafter.

Type of Exemption - Under repair

Review Period - 12 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The person who last lived in the property is now in a hospital, nursing home, residential care.

Type of Exemption - Hospital or Care Elsewhere or Long Term Care

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The property is on agricultural land and the last time it was occupied it was used in connection with that land.

Type of Exemption - Empty Agricultural

Review Period - 12 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The person who last lived in the property left because they are receiving personal care OR providing personal care for someone because of old age, disablement, illness, alcoholism, drug addiction or mental disorder.

Type of Exemption - Long Term Care or Care Elsewhere or Hospital

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The property was last occupied by students and they left less than 4 months ago.

Type of Exemption - All Students

Review Period - 12 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The property forms part of premises which include another dwelling and is difficult to let/sell by itself or the property is situated within the grounds of another dwelling and it is difficult to let/sell by itself.

Type of Exemption - Difficult To Let/Sell Separately

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The property cannot be occupied as it is prohibited by law or because of action taken under any Act of Parliament.

Type of Exemption - Occupation Prohibited

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The property is owned or tenanted by a student, however the property must be the last sole/main residence of the student prior to taking up the course.

Type of Exemption - Empty Student Owner

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The property is being held by or on behalf of a religious body for a minister of religion to perform their work.

Type of Exemption - Empty Minister

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The person who last occupied the property is now in prison (other than for non-payment of fines) and was the sole occupant of the property.

Type of Exemption - Prison

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The last occupier is now deceased. Exemption allowed until Grant of Confirmation of the estate, then for a further 6 months from the date of death or the date of Grant of Confirmation.

Type of Exemption - Empty Deceased or Grant of Confirmation

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The property has been re-possessed.

Type of Exemption - Empty Repossession

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The property is owned or tenanted by a charity and is empty and unoccupied.

Type of Exemption - Empty Charitable Property

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The property is a Housing Association Trial Flat.

Type of Exemption - Trial Housing

Review Period - 3 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - The property is owned by a Registered Social Landlord and is kept unoccupied with a view to having it demolished.

Type of Exemption - To Be Demolished

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage


Circumstances - Exemption where liability is due by a Permanent Trustee - Where council tax liability is due by a Permanent Trustee, appointed in terms of the Bankruptcy (Scotland) Act 1985.

Type of Exemption - Empty Bankrupt

Review Period - 6 months

Exemption Award Details - Council Tax and Water & Sewerage