There are circumstances in which you may be entitled
to a discount or exemption on the amount of Council Tax due. Help
is also available for people with disabilities.
If you are the only adult aged 18 or over in the property you may
be entitled to a single occupancy discount
Some people are not counted when deciding how many
adults are resident in a property.
If you think you may be eligible for a discount please
select the appropriate link to download an application form.
Discounts – Unoccupied Properties
A dwelling which is no one’s sole or main residence
may qualify for a discount of 10% or 50% of the Council Tax
From 1 April 2010, the amount of discount has reduced
from 50% to 10% in accordance with Council Tax (Discount for
Unoccupied Dwellings) (Scotland) Regulations 2005.
A 10% discount covers the following:
- Second home / holiday home
- Empty periods between tenants of furnished
- Empty property after earlier exemptions or
discounts have run out
A 50% discount covers the following:
- Unoccupied periods prior to 1 April 2010
- Empty property after the six months exemption for an unoccupied
and unfurnished has finished (maximum six months at 50%)
- Job related dwelling (e.g. clergy)
- Six months from the date of purchase of any property that is
undergoing or requires major repair work to render it habitable or
is undergoing structural alteration.
- Purpose built holiday homes
Application for Council Tax discount for a
property which is unoccupied
There are a number of circumstances where a property
may be exempt from Council Tax. If you think your property may be
exempt please select the appropriate link to download an
Help for people with disabilities
A reduction may be possible if you, or someone who lives with
you, has a disability and needs an extra room or bathroom to meet
your/their needs, or use a wheelchair indoors.
Council Tax Discount where you, or a member of the household, must
be a disabled person