Evidence for Council Tax Exemption Scotland: What Councils Need for Second Homes and Empty Properties

Scottish councils don't take your word for it when you claim a council tax exemption, discount or premium exception on a second home or empty property. They want documentary evidence — and the questionnaire they send is your first real test.

The Unoccupied Property Review Questionnaire

Most Scottish councils send an annual or event-triggered "Unoccupied Property Review" questionnaire to owners of second homes and empty properties. This questionnaire asks you to confirm the property's classification, occupancy history, furniture status and current use.

You'll typically have 14 to 21 days to return it. Respond by the deadline in the questionnaire: councils use the answers to verify status, and failure to provide required occupancy information can lead to a statutory penalty.

The questionnaire asks whether the property is furnished, how many days per year someone stays there, whether it's being marketed for sale or let, and whether any works are being carried out. Your answers determine whether you sit in the second home category (25+ days of occupancy, furnished) or the long-term empty category (under 25 days use, empty over 12 months).

Evidence for Renovation and Structural Repair (Class A Exemption)

A Class A exemption removes council tax entirely for up to 12 months when a property is undergoing major structural repair or alteration. Councils won't grant this based on a vague statement that "building work is happening." You need:

• Building warrants — the formal permission from your local authority for structural work
• Structural engineer reports — showing the scope and necessity of the work
• Contractor invoices and quotes — with dates, descriptions of work and payment records
• Photographic evidence — dated photographs showing the state of the property and progress of works

Minor repairs or cosmetic redecoration do not qualify. The statutory test is major structural repair or alteration. Rewiring, replumbing, roof replacement, damp-proofing, structural wall removal or an extension qualify only if the project meets that major-work threshold.

Evidence for the Marketing Exception (Property for Sale or Let)

To qualify for the Schedule 2 marketing exception and avoid the long-term empty premium, you must prove the property is being actively marketed at a realistic price. Councils ask for:

• Estate agent contract — a signed engagement with an estate agent
• Home Report — the mandatory Scottish selling document
• Online listing URLs — active advertisements on Rightmove, Zoopla or OnTheMarket
• Price reduction logs — if you've adjusted the asking price, keep dated records

The key word is "realistic." An inflated asking price designed to keep the property unsold will invalidate the exception. The statutory protection runs for up to 2 years from when the property became unoccupied.

For properties marketed for let, you need a letting agent agreement, published rental advertisements and evidence of the asking rent being at market rate.

Evidence for the 25-Day Occupancy Rule

If you claim second home status, the council may ask you to demonstrate that someone occupies the furnished property for at least 25 days in the rolling 12-month period. This prevents long-term-empty classification, though a second-home premium may still apply. Useful evidence includes:

• Utility bills showing consumption patterns (gas, electricity, water)
• Travel receipts or fuel records for journeys to the property
• Council tax payment records for your main residence elsewhere
• Any correspondence addressed to the property

Councils can and do challenge occupancy claims. The 6-week reset rule means that a brief stay of under 6 weeks doesn't count as genuine reoccupation for the purpose of resetting the empty-property clock.

Evidence for Care Home and Hospital Moves (Class E Exemption)

When a former resident has permanently moved into a care home, hospital or residential facility, the property qualifies for a Class E exemption. You'll need:

• Medical certification confirming the move
• The care home admission contract
• GP confirmation of the move being permanent
• Proof that no other person resides in the property

Keeping an Evidence File

Whatever exemption or exception you're claiming, maintain a dated, organised evidence file. Scottish councils can request documentation at any point during the charging year, and the Local Taxation Chamber expects clear documentary evidence if you appeal. A missing invoice or an expired estate agent contract can cost you thousands in avoidable premiums.

Our Scotland second home and empty home council tax guide includes evidence checklists for every exemption class, premium exception and discount — with the specific documents each council category requires and how to structure your submission.

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