What Is The Empty Property Council Tax Premium?
The premium is an increase a Scottish council can add to the council tax on a home that has been continuously unoccupied for more than 12 months. Since 1 April 2026 there is no statutory maximum, and each council sets its own rate.
That change matters. For years the rule was a cap of an extra 100%, and a great deal of published guidance still says so.
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Bill jumped on a property nobody lives in? Check whether a premium applies.
Free, confidential and no obligation.The cap is gone. What replaced it is a national default figure that a council may go above or below, or not apply at all.
Before any of that bites there is an earlier question, so this page takes them in order: exemptions first, then discount or premium, then the exclusions. Do you pay council tax on an empty property in Scotland covers the liability question behind it.
Which empty properties are exempt from council tax?
Several classes of them, and this is where to start. Schedule 1 to the Council Tax (Exempt Dwellings) (Scotland) Order 1997 sets out the classes, and where one applies no council tax is due at all.
The classes that matter for an empty home
| Class | The dwelling | Maximum period |
|---|---|---|
| 1 | A new dwelling, unoccupied and unfurnished | Under 6 months from first entry in the valuation list |
| 2 | Unoccupied and undergoing or requiring major repair or structural alteration | Up to 12 months from last occupation, and no more than 6 months after the work is substantially completed |
| 4 | Unoccupied and unfurnished | Under 6 months, resetting only after 3 or more months of continuous occupation |
| 5 | The owner is living or detained elsewhere, such as in a care home, hospital or prison | While that continues |
| 6 | Left empty on a death | Until confirmation, plus 6 months after grant |
| 13 | Repossessed, with the creditor in lawful possession | While that continues |
Check this list before anything else
An exemption beats a discount, and it certainly beats a premium. The classes are in the 1997 Order, and you apply to the council for the one you say applies.
Class 4 has a reset rule worth knowing
The unoccupied and unfurnished exemption runs for under 6 months, and it resets only after 3 or more months of continuous occupation. A short stay between lets does not start the clock again.
And class 2 has two limits, not one
Major repair or structural alteration attracts up to 12 months from last occupation. It also runs out no more than 6 months after the work is substantially completed, whichever of the two comes first.
What discount applies to an unoccupied home that is not long-term empty?
A 50% discount by default. Councils may vary it, but they must keep it between 10% and 50%, and no increase may be applied to this category at all.
Where it comes from
The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013, as amended by SSI 2023/389 and SSI 2026/169, are the instrument. The 50% is the starting point rather than a fixed entitlement.
So the discount your council actually gives can be anywhere in that range. Check the published charges for the year rather than assuming half.
The ladder, in order
| The position | What applies | The detail |
|---|---|---|
| The property is within an exemption class | No council tax is payable at all | No discount or premium question arises |
| Unoccupied, but not long-term empty and not a second home | A 50% discount by default | Councils may vary it but must keep it between 10% and 50%, and may not increase the charge |
| Continuously unoccupied for more than 12 months | A long-term empty home, and a premium may be applied | The council sets the rate |
| Furnished, nobody's sole or main residence, lived in for at least 25 days in the year | A second home | The council sets the rate, and there is no waiting period |
| Within an exclusion in Schedule 2 to SSI 2013/45 | The premium does not apply | Evidence is needed |
Struggling with a council tax bill on a property you cannot sell? Get free help
Free, confidential and no obligation.When does a property count as long-term empty?
When it has been continuously unoccupied for more than 12 months. Occupation of under 3 months as somebody’s sole or main residence does not count as occupation, and use as a second home does count.
The 12 months has to be continuous
A short period of occupation does not break the run unless it lasts at least 3 months as a sole or main residence. That is what stops a brief stay resetting the clock.
A premium only becomes possible after the 12 months
Before that point the property sits in the unoccupied category, where an increase is not permitted. The premium question arises only once the property has been empty more than a year.
Second home use counts as occupation for the 12-month test
A property used as a second home is not accruing long-term empty time, though it may be carrying a second home charge instead. Do you pay council tax on a second home in Scotland covers that.
How much is the premium, and who decides it?
Your council decides, and since 1 April 2026 there is no statutory ceiling on what it may set. SSI 2026/169 sets a national default of 100% for long-term empty homes and second homes, and a council may set a rate above or below it, apply none at all, or apply a discount instead.
What was removed, and by what
The cap was removed by the Housing (Scotland) Act 2025, which amended section 33 of the Local Government in Scotland Act 2003. Guidance for councils is in local government finance circular 6/2026.
So the 100% is a starting point rather than a limit. Describing it as the maximum, which most published guidance still does, has been wrong since 1 April 2026.
Before and after
| Until 31 March 2026 | From 1 April 2026 | |
|---|---|---|
| The statutory maximum premium | An extra 100% was the ceiling | There is no statutory maximum |
| Where the starting figure comes from | The cap in section 33 of the Local Government in Scotland Act 2003 | A national default set by SSI 2026/169, which councils may depart from |
| What a council may do | Apply a premium up to the cap, or none | Set a rate above or below the default, apply none at all, or apply a discount instead |
| Second homes | Brought within the discretion from April 2024 by SSI 2023/389 | Treated on the same footing as long-term empty homes for the default |
| Where to find your own rate | Broadly predictable from the cap | Only on your own council's published charges for the year |
Why this page does not print a rate for your council
Rates now differ from one council to the next and are reset each year, and published figures for the same council have not always agreed. Any number we printed here would be out of date before your next bill.
Look at your own council’s published council tax charges for the financial year, or ask for them in writing. Why has your council tax gone up covers the wider picture on rates.
Which empty properties are excluded from the premium?
Two situations, both in Schedule 2 to the 2013 Regulations. A property being actively marketed, and a recently purchased property under repair.
The exclusions
| The exclusion | The conditions |
|---|---|
| Actively marketed for sale | While unoccupied for under 2 years, on appropriate terms and at an appropriate price, with evidence |
| Actively marketed for let | The same conditions apply |
| Recently purchased and under repair or renovation | Bought less than 6 months ago, and councils are able to extend |
Actively marketed means evidenced
The property must be marketed on appropriate terms and at an appropriate price, and the council will want evidence. It also applies only while the property has been unoccupied for under 2 years.
So the exclusion runs out. A property that has sat unsold for longer than that falls back into the premium.
The exclusion has to be claimed
Neither exclusion applies automatically. Write to the council, say which one you rely on, and send the evidence with the letter rather than waiting to be asked.
Keep a copy and a note of the date. A premium already charged can be reviewed once the council accepts the exclusion applied for the period.
What evidence to send
- The agent’s marketing particulars, with the date they went live and the asking price.
- A record of viewings, offers and any price reductions.
- For a recent purchase, the date of entry and the schedule of works.
- The dates the property has been unoccupied, which is what the council is measuring.
How is a second home treated differently?
It is a separate category with its own test, and there is no waiting period. A second home is a furnished dwelling that is nobody’s sole or main residence and is lived in for at least 25 days in the 12-month charging period.
Furnished and 25 days are both part of the test
A property that is unfurnished, or that is lived in for fewer than 25 days, is treated as an empty home instead. The definition is in regulation 2 of the 2013 Regulations as amended.
Second home status applies immediately rather than after 12 months. The discretion to charge on second homes came in from April 2024 under SSI 2023/389.
The 2026 default reaches both
SSI 2026/169 sets the same national default for second homes as for long-term empty homes, and the same freedom for councils to depart from it. Do you pay council tax on a second home in Scotland goes into the detail.
If the banding is what is wrong
A premium is charged on top of the band, so a wrong band makes a premium worse. How do you challenge your council tax band in Scotland sets out the proposal route to the Assessor.
What can you do if a premium has made the bill unaffordable?
Work through the order again, in writing, and put the strongest point first. An exemption beats an exclusion, an exclusion beats a premium, and all three beat an argument about affordability.
The order to argue it in
- Is the property within an exemption class in the 1997 Order, and for what period?
- Is it within a Schedule 2 exclusion, and can you evidence the marketing or the purchase date?
- Has it actually been continuously unoccupied for more than 12 months on the council’s own dates?
- Is the band right, and is the property correctly on the valuation list at all?
Ask the council what relief it operates
Ask in writing what discretionary relief the council has and how to apply, and put the request in the same letter as the exemption point. Can you get a council tax discretionary reduction covers what is and is not available in Scotland.
Where an unresolved dispute goes
Liability and water charge appeals go to the Local Taxation Chamber of the First-tier Tribunal for Scotland, which took over on 1 April 2023, and run to 4 months. Band proposals go to the Assessor first.
And do not let the arrears run while you argue
A premium bill is recoverable in exactly the same way as any other council tax, including by summary warrant with the 10% statutory addition. Our council tax debt advice page sets out how we help.
Frequently asked questions
Is the empty property premium still capped at 100% in Scotland?
No. The statutory maximum was removed on 1 April 2026 by the Housing (Scotland) Act 2025, amending section 33 of the Local Government in Scotland Act 2003, and a national default of 100% now applies that councils may set above or below.
How much is the empty property premium where you live?
Only your own council can tell you, because each one now sets its own rate and resets it each year. Look at the published council tax charges for the financial year or ask the council in writing.
When does a property become long-term empty?
When it has been continuously unoccupied for more than 12 months. Occupation of under 3 months as somebody’s sole or main residence does not count as occupation, though use as a second home does.
Can a council charge a premium on a house that is for sale?
Not while the property is actively marketed for sale on appropriate terms and at an appropriate price and has been unoccupied for under 2 years, with evidence. Beyond two years the exclusion runs out.
Is an empty property ever exempt rather than discounted?
Yes. Schedule 1 to the Council Tax (Exempt Dwellings) (Scotland) Order 1997 exempts a new unoccupied dwelling, one undergoing major repair, an unoccupied and unfurnished dwelling, a home whose owner is in care or detained, a property left empty on a death, and a repossessed property.
What discount applies to a home that has been empty for a few months?
A 50% discount by default, which councils may vary but must keep between 10% and 50%. No increase may be applied to that category.
Is a second home charged the same as an empty home?
It is a separate category with its own test, but SSI 2026/169 sets the same national default for both. A second home is furnished, is nobody’s sole or main residence, and is lived in for at least 25 days in the 12-month charging period.
What can you do if a premium bill goes to a summary warrant?
The same options apply as for any council tax arrears, including a payment arrangement, the Debt Arrangement Scheme and a Time to Pay Order where one is competent. Keep the exemption or exclusion argument running in writing alongside it.
Related guides
- Do You Pay Council Tax On An Empty Property In Scotland? Who is liable once nobody lives there, the exemptions and the 50% discount, and the premium that can be added after 12 months empty.
- Do You Pay Council Tax On A Second Home In Scotland? What counts as a second home, how the premium is set now that no statutory maximum applies, and the exclusions worth asking the council about.
- Why Has Your Council Tax Gone Up? The three places an increase comes from, how to tell a rise in the council's rate from a change on your own account, and where water charges fit in.
- How Do You Challenge Your Council Tax Band In Scotland? The grounds for a proposal to the Assessor, the six-month deadlines, and what happens to your bill while the challenge is decided.
- What Are The Council Tax Bands In Scotland? The eight bands, the 1991 valuation date behind them, the proportions that set the bill, and who to ask when yours looks wrong.
- What Council Tax Discounts Are Available In Scotland? The difference between a disregard, a discount and an exemption, who qualifies for each, and how far back an award can be backdated.
- What Makes You Liable To Pay Council Tax In Scotland? The statutory hierarchy of liability from resident owner to non-resident owner, and what to do if the bill is in the wrong name.
- What Happens If You Do Not Pay Your Council Tax In Scotland? The notices, the summary warrant that adds 10%, and what sheriff officers can do once the council instructs them.
- Can You Get Council Tax Backdated If You Were Wrongly Charged? Why a discount or exemption has no backdating limit in Scotland, how Council Tax Reduction differs, and what happens to the money once the account is corrected.
- Can You Get A Council Tax Discretionary Reduction? Why the hardship power in most online guidance stops at the border, and what a Scottish council can actually do about a bill you cannot afford.
Written as general information about Scottish debt law rather than regulated financial or legal advice, and your own circumstances may change the answer. Free, impartial help is available from Citizens Advice Scotland, StepChange, Money Advice Scotland and National Debtline.