# Unoccupied properties and second homes

This guide covers discounts and exemptions from Council Tax for properties which are unoccupied.

## Sections in this page

Sections in this page

  * Discounts and exemptions for unoccupied properties
  * Additional charges for unoccupied property
  * Property undergoing major works
  * Holiday homes and work-related accommodation
  * Second homes



## Discounts and exemptions for unoccupied properties

You might be eligible for a Council Tax exemption or discount on an empty property if at least one of these situations applies:

  * If a property is empty – unoccupied **and unfurnished** – it will be exempt from Council Tax for up to 6 months from the date the property was last occupied by you or any previous resident. If the property continues to be empty, a 50% discount applies for a further 6 months.
  * If the property is unoccupied **and furnished,** a 10% discount is due for up to 12 months.



Apply for an unoccupied property discount or exemption

Where discounts, exemptions or additional charges are applied, these may apply to Council Tax charges only, or apply to Council Tax and water charges.

## Additional charges for unoccupied property

If your property has been unoccupied for 12 months or more, the amount of Council Tax you pay will be increased by 100%.

You may still be eligible for a discount if one of these situations applies:

  * A 10% discount may apply if the property is being actively marketed for sale or rent for up to 24 months after the property was last occupied, or from the date the property was entered on the valuation list.
  * If the property is used as a second home and is occupied for at least 25 days in a 12-month period you will not be subject to the additional charge.
  * A 50% job related discount may apply where you have two homes because your employer has provided work related accommodation to allow you to carry out your job.
  * A 50% discount may apply if the property is empty and is undergoing major repairs and it's less than 6 months since you bought it.



Stirling Council's Empty Homes Officer can help you to find the best way to bring an empty property back into use.

## Property undergoing major works

This exemption is for a property that is undergoing or has undergone major repair work to make it habitable, or is undergoing structural alteration. The exemption applies for a maximum period of 12 months, starting from the date you or the previous owner last occupied the property.

If the property has been unoccupied for more than 12 months, a 50% discount applies for 6 months from the date you became the owner.

## !

If the property remains unoccupied after the end of the exemption or discount period, the amount of Council Tax you pay will be doubled.

Apply for a property undergoing major works discount

## Holiday homes and work-related accommodation

A 50% Council Tax discount may be due when:

  * the property is a purpose-built holiday home where year-round occupation is not allowed
  * you had to leave a property unoccupied because you or your partner’s employer provides work-related accommodation that has to be lived in to carry out the job



Apply for a holiday home or work related accommodation discount

## Second homes

You must tell us if your property is classed as a second home.

No discount is available, but if you don't complete the form your property may be classified as unoccupied, which can mean additional charges will be applied.

A second home is one where no one lives in the property as their sole or main residence, and it is furnished and occupied for at least 25 days in a rolling 12 month period.

Tell us about your second home