Scotland Empty Home Council Tax: When the Premium Starts and How Much You Pay

Most empty, unfurnished homes in Scotland are exempt from council tax for the first six months after someone last lived there. After that, local discounts and any other exemptions determine the bill; once the property has been empty for 12 months, the council can charge a premium under its local policy.

The 12-Month Clock

Under the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013, a property that is nobody's sole or main residence and has been unoccupied for more than 12 continuous months is classified as a long-term empty home. That classification triggers the council's power to charge a premium on top of the standard council tax.

After the first six months, the council can apply a local discount or charge the normal rate. Shetland removed its standard 10% discount from 1 April 2024; check your council's current rules.

The clock attaches to the dwelling, not to the owner. If you buy an already-empty property, the clock does not reset. If you inherit one, the empty months that accumulated before your ownership count toward the 12-month threshold.

Anti-Avoidance Rules

Moving someone in briefly to restart the clock does not work. Two rules prevent this:

The 6-week rule: if an empty property is occupied for fewer than six weeks and then becomes empty again, the law treats it as having been continuously unoccupied. The clock is not reset.

The 3-month rule: occupation as a sole or main residence for under three months is disregarded for the purposes of breaking long-term empty status.

Councils can ask for utility records, electoral roll evidence, and council tax account histories at both properties to verify any claimed occupation.

What the Premium Costs

Once the 12-month threshold is crossed, councils can apply a discretionary premium. Before April 2026, the maximum was 100% (doubling the council tax element). Since 1 April 2026, the cap has been removed — councils set their own rates.

Current examples for long-term empty homes:

• Midlothian: graduated premiums escalating with time, up to 500% for properties empty beyond 37 months
• Highland: 100% to 200% depending on duration
• Edinburgh: 100% to 200%
• Argyll and Bute, Shetland, Orkney: 100%
• East Ayrshire: 100%

Water and sewerage charges remain at the standard rate. The premium applies only to the council tax element.

Exemptions That Remove the Bill Entirely

Some empty properties qualify for a full exemption — zero council tax:

• Class A: property undergoing major structural repair or alteration (up to 12 months from last occupation, subject to a maximum of 6 months after completion)
• Class E: former resident has moved permanently to a care home or hospital
• Class F: property in a deceased estate (until Confirmation is granted, plus 6 months) — full estate administration guidance is at bereavementstartguide.com
• Class G: occupation is prohibited by law (closing order, demolition order)

These are statutory exemptions — if you meet the conditions, the council must apply them.

Exceptions That Block the Premium

Separate from exemptions, these do not remove the base council tax but prevent the premium from being added:

• Property actively marketed for sale at a realistic price (up to 2 years)
• Property actively marketed for let on commercial terms (up to 2 years)
• Newly purchased property undergoing renovation (mandatory 6-month grace period, extendable by the council)

The evidence bar is real. "Actively marketed" means a live estate agent contract, a Home Report, and online listings at a price reflecting a professional valuation.

For the full premium calculation method, exemption evidence checklists, and the appeal timeline for empty homes in Scotland, see the Scotland Second and Empty Homes Council Tax guide.

See more Scotland guides →