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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.
  1. Home
  2. Council Tax and Benefits
  3. Council Tax
  4. Council Tax Discounts, Exemptions and Reductions
  5. Exemptions
  6. Unoccupied Property Exemptions
  7. Property Owned or Tenanted by a Student

Property Owned or Tenanted by a Student

You may be entitled to a Council Tax exemption if the property is owned or tenanted by a student.

How does the property qualify for an exemption?

The unoccupied property can be furnished and the person(s) liable for Council Tax is a student, because, for example, they are the owner(s) or tenant(s) still liable under a lease. 

 

How long will the exemption last?

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

 

How to apply:

As soon as all persons liable to pay Council Tax have all the information required, they must complete and return a student application form and also provide the address of the property they are applying for exemption as well as the property address of where they are now living.