Unoccupied properties and second homes

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.

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

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.
• 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.

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.

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

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

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.

The second home regulation has been amended from 1 April 2024, this now allows Local Authorities to charge 200% on properties that meet the definition of a second home, and we have adopted this policy from 1 April.

If you have any queries regarding this please call us on 01786 233210.