Empty Property Council Tax Exemption Scotland: Unoccupied Homes and Second Home Surcharges

When an Empty Property Is Exempt

Not every empty property in Scotland owes council tax. The Council Tax (Exempt Dwellings) (Scotland) Order 1997 sets out specific classes of property that qualify for a 100% exemption — meaning no bill at all for as long as the exemption conditions are met.

The relevant exemption classes for empty homes include:

• Class 2 — Major repair or structural alteration. An unoccupied dwelling undergoing major repair to make it habitable, or structural alteration, can be exempt for up to 12 months from its last occupation day and for no more than six months after the work is substantially complete.
• Class 3 — Last occupied by a charity. The dwelling is exempt for up to six months after it was last occupied, if it was then used in furtherance of the charity's purposes.
• Class 4 — Unoccupied and unfurnished. The dwelling may be exempt for up to six months if less than six months have passed since the end of its last period of at least three months of continuous occupation.
• Class 6 — Deceased owner. If the owner has died and probate (confirmation in Scotland) hasn't been granted, the property is exempt for up to six months after the grant. If confirmation hasn't been applied for yet, the exemption runs until it's granted. Detailed executor liability rules are covered on bereavementstartguide.com.
• Class 13 — Repossessed. A property taken into possession by a mortgage lender is exempt for as long as the lender holds it.
• Class 16 — Halls of residence. Vacant student accommodation owned by a university or charity.

The six-month period under Class 4 is tied to the property's last qualifying occupation, not the date a new owner bought it. Once it expires, local discounts or premiums may apply under the unoccupied-dwellings rules.

What Counts as "Unoccupied and Unfurnished"

The property must be unoccupied and unfurnished. Leaving removable furniture such as a sofa or bed may prevent the Class 4 exemption. Fixed items such as carpets, curtains, fitted cupboards, and some white goods are generally not treated as movable furniture; check your council's guidance on what it counts.

Councils can inspect, and neighbours do report. If you're renovating and the property is clearly under construction, that supports your case. If it looks like someone could move in tomorrow, expect questions.

Second Home and Long-Term Empty Surcharges

Scotland has given councils the power to apply significant surcharges on properties that aren't someone's sole or main residence:

• Second homes — a furnished property that is not someone's sole or main residence and is lived in for at least 25 days in any 12-month period may be treated as a second home. From 1 April 2026, the default premium is 100%, but councils can set a higher or lower rate, apply no premium, or give a discount.
• Long-term empty homes — properties that have been unoccupied for 12 months or more may face a premium. From 1 April 2026, the default premium is 100%, but councils can set a higher or lower rate, apply no premium, or give a discount.

The applicable rate depends on your council's current policy. Check with your specific council before estimating the bill.

Exemptions from Surcharges

One specific exclusion from the long-term-empty premium applies when:

• The home has been empty for at least 12 months, was bought by a new owner within the past 6 months, and repairs or renovations are being carried out to contribute to the property's improvement.

If your property may meet these conditions, contact the council and provide evidence of the purchase date and work being done. Do not assume that other council tax exemptions automatically remove a second-home or long-term-empty premium.

How This Connects to Personal Discounts

Empty property rules are separate from personal discount rules. If you live alone in one property and own an empty second property, you get the 25% single person discount on the property you live in, and the empty property rules apply to the second one. They don't interact.

If someone moves into a hospital or care home and their former home becomes empty, it may qualify for the Class 5 exemption for a dwelling last occupied by someone now living elsewhere to receive personal care, if the statutory conditions are met. The resident's council tax status at the care home address is a separate question — they may qualify for a personal discount there.

The Council Tax Discounts and Exemptions in Scotland guide focuses on personal discounts and exemptions for occupied homes, but covers the boundary between personal status and property exemptions so you know which route applies to your situation.

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