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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 Vested in a Trustee Due to Bankruptcy

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.

How does the property qualify for an exemption?

The unoccupied property can be furnished and an interest in the property is vested in a permanent trustee by virtue of bankruptcy laws.

Note: The exemption does not apply to unoccupied properties where liability for Council Tax is that of a company in liquidation or receivership.

 

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).