Bringing empty homes back into use: audit of privately owned empty homes

Appendix 6: Current discretionary powers for councils to change council tax

The following table sets out current discretionary powers for Scottish councils to change council tax liable for empty homes from the standard 50% discount.

Status of empty home: No work underway and not for sale or let

Up to 6 months: Owner may apply for an unoccupied and unfurnished exemption

6-12 months: Discount can be varied between 50 and 10%

12 months +: Discount can be varied between 50 and 10% or discount can be removed or premium of up to 100% can be applied

2 years +: Discount can be varied between 50 and 10% or discount can be removed or premium of up to 100% can be applied

Status of empty home: If undergoing repair work to make them habitable

Up to 6 months: 50% discount cannot be changed

6-12 months: Owner may apply for a major repairs or structural alterations exemption. Discount can be varied between 50 and 10%.

12 months +: Discount can be varied between 50 and 10% or discount can be removed or premium of up to 100% can be applied.

2 years +: Discount can be varied between 50 and 10% or discount can be removed or premium of up to 100% can be applied.

Status of empty home: If being actively marketed for sale or let

Up to 6 months: 50% discount cannot be changed

6-12 months: 50% discount cannot be changed

12 months +: 50% discount cannot be changed

2 years +: a premium of up to 100% can be charged

Source: Scottish Government Council Tax for second and empty homes, and non-domestic rates thresholds: consultation, April 2023