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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.

Unoccupied Property Exemptions

You may be entitled to an exemption in certain circumstances where the property is unoccupied.

     

    You may be entitled to a Council Tax exemption if the property is on agricultural land.
    You may be entitled to a Council Tax exemption if liability for Council Tax is due to be met by the estate of a deceased person.
    You may be entitled to a Council Tax exemption if occupation of the property is prohibited by law.
    You may be entitled to a Council Tax exemption if the person liable to pay Council Tax is in prison.
    You may be entitled to a Council Tax exemption if the person(s) liable to pay Council Tax is in long term hospital care or becomes a care home resident.
    You may be entitled to a Council Tax exemption if the property is within the grounds of another property and is difficult to let.
    You may be entitled to a Council Tax exemption if the property is being held for a minister of religion.
    You may be entitled to a Council Tax exemption if the property is owned or tenanted by a charitable body.
    You may be entitled to a Council Tax exemption if the property is owned or tenanted by a student.
    You may be entitled to a Council Tax exemption if the property is unfurnished.
    You may be entitled to a Council Tax exemption if the property is uninhabitable.
    You may be entitled to a Council Tax exemption if the property is vested in the trustee of a person who has been declared bankrupt.
    You may be entitled to a Council Tax exemption if the person(s) liable to pay Council Tax are living elsewhere to receive or provide care.
    You may be entitled to a Council Tax exemption if the property has been repossessed.