beta

You're viewing our new website - find out more

Publication - Advice and guidance

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

Published: 4 Apr 2018

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

Published:
4 Apr 2018
Council tax on second and long-term unoccupied homes: guidance

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.

Contact

Email: Central enquiries unit ceu@gov.scot