Toggle menu

Scottish Parliamentary Elections - 7 May 2026

To vote in the Scottish Parliament elections you must be registered to vote by Monday 20 April. Register online or find out more information about the election by visiting 2026 Scottish Parliament election by using the link above.
  1. Home
  2. Council Tax and Benefits
  3. Council Tax
  4. Council Tax Discounts, Exemptions and Reductions
  5. Discounts
  6. Unoccupied Property Discounts
  7. Long Term Unoccupied Property Discount

Long Term Unoccupied Property Discount

If the property has been unoccupied for a continuous period of more than 12 months you may be entitled to a Council Tax discount.

You may be entitled to a Council Tax discount if the property is:

  • Being actively marketed for sale or let. You will be entitled to a 10% discount for a maximum period of 24 months from the date the property was last occupied. You must provide evidence that the property is being actively marketed.
  • A long term empty property that has been purchased and major repair work or renovations are being undertaken. A 50% discount may be applicable for up to 6 months from the date of purchase
  • A purpose built holiday home. You will be entitled to a 50% discount for as long as the property is an unoccupied purpose-built holiday home.
  • A job-related dwelling. You will be entitled to a 50% discount for as long as the property is an unoccupied job-related dwelling.

You will be charged the full water and waste water charges during this period.

If you wish to apply for a long term unoccupied property discount please email us.