Publication - Advice and guidance
Council tax on second and long-term unoccupied homes: guidance
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.
Contact
Email: Central enquiries unit ceu@gov.scot
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