Publication - Advice and guidance

Council tax on second and long-term unoccupied homes: guidance

Published: 4 April 2018
Topic: Housing, Public sector

Guidance on local authority discretion to reduce council tax discounts on second and long-term unoccupied homes.

The 2013 guidance below sets out the broad framework for local authority discretion to reduce council tax discounts on second and long-term unoccupied homes.

The supplementary guidance below, updated in April 2018, provides clarification on local authorities' ability to exercise flexibility in applying council tax increase on long-term empty homes.

If you have any queries about variations to council tax in your area, you should contact your local authority.

Find more information on our council tax page.

Council tax on second and long-term unoccupied homes - guidance 2013.pdf

File type: 8 page PDF
File size: 175.9 kB

Council tax on second and long-term unoccupied homes - supplementary guidance 2018.pdf

File type: 3 page PDF
File size: 138.3 kB

Contact

Email: Central enquiries unit ceu@gov.scot

There is a problem

Thanks for your feedback

Was this helpful?

Yes

Your comments

Your feedback helps us to improve this website. Do not give any personal information because we cannot reply to you directly.

Choose a reason for your feedback

Your comments

Your feedback helps us to improve this website. Do not give any personal information because we cannot reply to you directly.

Yes, but

Choose a reason for your feedback

Your comments

Your feedback helps us to improve this website. Do not give any personal information because we cannot reply to you directly.

Information

Contact

There is a problem