Scotland Empty Home for Sale: Council Tax Marketing Exception and Evidence

Marketing an empty property for sale does not itself remove council tax liability, but it can shield you from the premium. The marketing exception under Schedule 2 of the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 prevents councils from applying the long-term empty home premium while you are genuinely trying to sell — for up to two years.

How the Marketing Exception Works

When an unoccupied property is actively marketed for sale at a realistic price, the council cannot levy the discretionary empty home premium during the exception period. The exception does not itself remove base council tax liability; a separate exemption or discount may apply under local rules.

The protection runs for up to two continuous years from the date the property became unoccupied. The clock starts from when it emptied, not from when you listed it — so a property that sat empty for six months before you instructed an estate agent has already used six months of the two-year window.

What "Actively Marketed" Means

Councils apply a real test. Putting a For Sale board up and waiting is not enough. The evidence they expect:

Estate agent agreement: a formal contract with a registered estate agent, showing the date of instruction, the asking price, and the agreed marketing strategy.

Home Report: it includes a property questionnaire, a surveyor's valuation, and an energy performance certificate. A current Home Report can support the asking price and help show that it reflects a professional valuation.

Online listings: live property advertisements on Rightmove, Zoopla, ESPC, or other platforms. Councils may check listing dates and activity.

Price reduction log: if the property has been on the market for months without offers, councils expect evidence that you have reduced the price toward the Home Report valuation. An unrealistically high asking price designed to prevent a sale while claiming protection will invalidate the exception.

What Disqualifies You

The exception fails if the council determines you are not genuinely trying to sell:

• Asking price significantly above the Home Report valuation without justification
• No active marketing evidence — a private listing with little visibility may not demonstrate active marketing on commercial terms
• Pausing the listing for extended periods — temporary pauses (seasonal, between agents) do not restart the 2-year clock, but prolonged withdrawal suggests you are not actively marketing
• Refusing reasonable offers without explanation — while you are not obliged to accept a below-value offer, a pattern of declining offers at or near asking price undermines the claim

The Same Rule Applies to Letting

A parallel exception under Schedule 2, Paragraph 2 protects properties actively marketed for let on commercial terms. If you are trying to let rather than sell, the same two-year protection applies — with similar evidence requirements (letting agent agreement, rental advertisements, reasonable asking rent).

When the Two Years Run Out

Once the marketing exception expires, the property can become subject to the local long-term empty-home premium if it remains unoccupied and has passed the 12-month threshold. Ask the council to confirm the effective date it has used for your account.

At that point, your options are:

• Accept the premium and continue marketing
• Reduce the price and sell
• Let the property to a tenant who uses it as their sole or main residence
• Apply for another exception if one applies (renovation, for example)

The Scotland Second and Empty Homes Council Tax guide includes the full evidence checklist for the marketing exception, a timeline showing how the 2-year window interacts with the empty-property clock, and template language for council correspondence.

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