Empty property

Find out about the changes to council tax for empty properties and second homes.

The Scottish Government carried out a consultation from April to July 2023 on potential changes to Council Tax for second and empty homes. Following this consultation legislation was approved to bring second home charges into line with long-term empty homes, where a 100% premium can be charged.

We're encouraging empty properties back into use within the local community to comply with the Scottish Government legislation to bring second home charges into line with long-term empty homes. You'll therefore no longer receive a 10% discount on the Council Tax you pay for your second home or long-term empty property.

You'll no longer receive a 10% discount from 1 April 2024 which means your Council Tax bill for 2024-2025 will not show this discount.

The premium will be effective from 1 October 2024. You'll receive a revised Council Tax bill in September to show the premium added to the amount of Council Tax you're due to pay.

If your property is, or has been, undergoing major repairs or structural alteration, the following criteria must be met for the exemption to apply:

  • no more than 12 months have passed since the last time the property was occupied
  • no more than 6 months have passed since major repair work was completed on the property

Find out more information on major repairs.

If you're letting the property, submit a change of tenancy application.

If you're selling the property email us at ctax@eastrenfrewshire.gov.uk to let us know. You'll still be liable for the full Council Tax on the property until it is sold.

Our Empty Homes Officer will aim to contact you about your property in the next 3 to 4 months. They can help you get your property back into use by offering information and advice.

Email ctax@eastrenfrewshire.gov.uk and one of our team will contact you or call 0141 577 3001.

Last modified on 23 February 2024