There are several exemptions and discounts available for Council Tax on empty properties in the Scottish Borders. These exemptions can apply based on specific circumstances related to the property and its ownership.
Here’s a summary of the key exemptions:
| Exemption/Discount Criteria | Description |
|---|---|
| Structural Works | If the property requires structural work and is unfit to live in. |
| Active Marketing | The property is actively being marketed for sale or rent within 24 months after its last occupation. |
| Recent Acquisition | You become the new owner of an unoccupied property within the last 6 months and are undertaking necessary repairs or renovations. |
| Owned by a Charity | The property is owned or tenanted by a registered charity. |
| Situations of Hardship | The property is owned by someone in hospital, care, or prison, or the owner has died and the estate is awaiting confirmation. |
If you're looking to apply for any of these exemptions, you can do so online through the Long term empty discount form.
These exemptions aim to help encourage the use of empty properties and can significantly lower the financial burden on property owners facing challenging circumstances.