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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.

Property Difficult to Let

You may be entitled to a Council Tax exemption if the property is within the grounds of another property and is difficult to let.

How does the property qualify for an exemption?

The unoccupied property can be furnished and:

  • either forms part of premises which include another property or is within the grounds of another property, and
  • is difficult to let separately from that other property

This exemption may include certain types of properties such as "granny annexes".

 

How long will the exemption last?

The exemption will last for as long as the qualifying conditions exist.

 

How to apply:

To apply for this exemption please contact the Council Tax team (opens new window).