Council Tax Empty Dwellings (Scotland)

Do you pay council tax on an empty home in Scotland?

The council tax rules for empty and second homes in Scotland have changed, and it is easy to be caught out. This page explains when an empty home is exempt, when a discount applies, when a long-term empty home or second home can be charged extra, and what to do if a bill on an unoccupied property has become unaffordable.

How we can help:

• We help you understand how an empty or second home is charged
• We check whether an exemption or discount should apply
• We speak to your council on your behalf
• We help with council tax arrears or a wage arrestment
• Free, confidential help – with no obligation

Watch: how council tax works in Scotland and what to do if you fall behind.

What counts as an empty or second home?

Council tax can be due on a property even when no one is living in it. An empty (unoccupied) home is one that is nobody’s main residence, whether it is furnished or not. A second home is a furnished property that is no one’s main residence but is lived in from time to time, such as a holiday home. Both are treated differently from your main home, and the way they are charged depends on how long they have been empty and on your council’s policy.

Empty homes that are exempt

Some unoccupied homes are exempt from council tax, either with no time limit or for a set period. Exemptions that commonly apply include:

• A home left empty because the person who lived there has died, until six months after confirmation (the Scottish equivalent of probate) is granted;
• A home left empty because the resident has moved to receive care in a hospital or care home, or to a relative’s home;
• A home left empty because the resident has moved to provide care to someone else;
• A property that cannot be lived in because occupation is prohibited by law, or that is awaiting demolition or subject to a compulsory purchase order;
• A home that has been repossessed by a lender;
• An empty property that is part of another occupied home (for example an annexe), a manse held for a minister of religion, or empty student accommodation;
• A newly built home, or an empty and unfurnished home, for a limited period (often up to six months);
• A home that is empty because it is undergoing major repair or structural work, for a limited period (often up to 12 months).

Exact time limits and conditions vary between councils, so it is always worth checking the position for your property with the relevant council.

Discounts for empty homes

Where a full exemption does not apply, some councils give a discount on an empty and unfurnished home for an initial period, before the full charge, and eventually a premium, applies. The size of any discount and how long it lasts are at the council’s discretion and differ from area to area. Because the trend has been to reduce or remove these discounts, you should not assume one applies, and it is best to confirm with your council.

The long-term empty homes premium

To encourage empty properties back into use, councils can increase the council tax on a home that has been empty for a long time. A property that has been unoccupied for 12 months or more can generally be treated as long-term empty, and the council can charge a premium of up to 100% extra, meaning up to double the normal rate. This is discretionary, so the exact point at which it starts, and the size of the increase, depend on your council’s policy.

Second homes

The rules for second homes changed in 2024. In the past, a second home often attracted a discount. Since 1 April 2024, councils can charge up to 100% extra (up to double the normal rate) on a second home, bringing it into line with long-term empty homes. Not every council applies the full premium, and policies vary, so it is important to check how your council treats second homes rather than assuming a discount still applies.

Homes for sale, to let, or being repaired

There are some protections if you are genuinely trying to bring a property back into use. A home that is being actively marketed for sale or to let can usually be held back from the long-term empty premium for a period, provided it is genuinely on the market at a fair price. A home that is empty because it is being substantially repaired, improved or rebuilt can also be given time before the premium applies. Councils can ask to see evidence, such as marketing particulars or details of the works, so keep good records if this applies to you.

Why the rules are strict

Scotland has a shortage of good-quality homes, and empty properties can fall into disrepair, attract vandalism, and take housing out of use in areas where people need somewhere to live. The premium on long-term empty homes and second homes is designed to encourage owners to sell, let or bring these properties back into use, rather than to penalise people who are dealing with a genuine, temporary situation such as a bereavement or a house sale.

If a bill has become unaffordable

A council tax bill on an empty or second home, especially with a premium added, can quickly become a large debt. If you are struggling, it is important not to ignore it. A missed payment leads to a reminder, then you can lose the right to pay by instalments, then the council can obtain a summary warrant (which adds a statutory 10%) and instruct sheriff officers, who may use a wage arrestment. The good news is that this can be stopped, removed or avoided, and there are several routes to deal with the arrears:

See our full wage arrestment solutions overview, or read more about council tax in Scotland.

Empty and second homes at a glance

Frequently asked questions

Where to find free, impartial information

As well as speaking to us, you can read more about council tax on empty and second homes from these independent, official sources:

• mygov.scot – Council Tax (Scottish Government)
• Homes for Scotland
• Citizens Advice Scotland – Council Tax
• National Debtline – Council tax arrears (Scotland)
• MoneyHelper – Dealing with debt (government-backed)

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