Renfrewshire Council

Who can get a discount or exemption

If a property is empty, the owner or tenant must still pay council tax even though they don't live there.

You may be able to get a council tax exemption if your property is:

• unoccupied and unfurnished
• undergoing structural repair or renovation making it incapable of being lived in.

You may be able to get a council tax discount if your property is unoccupied but remains furnished.

A property will be classed as furnished if there is any single piece of removable furniture in the property, apart from:

• carpets
• curtains or blinds
• items built into the property, such as some cookers, gas fires and fitted wardrobes or cupboards
• white goods, such as a fridge, freezer or dishwasher.

What kind of discount or exemption you may get

A property may be exempt from council tax for up to 6 months from the date that it was last occupied by you or any previous resident.

If the property is still unoccupied and unfurnished after the 6-month exemption period, you may be entitled to a 10% council tax discount for a further 6 months.

If your property is unoccupied but remains furnished, you may get a 10% discount for up to 12 months.

You'll still have to pay full water and sewage charges, except during the first 6-month exemption period.

If your property has been unoccupied for 12 months or more, the amount of council tax you will pay will be increased by 100% above the normal charge (double).

If your property is for sale or let, you can apply for a 10% discount for an additional 12 months.

You will need to apply for each exemption or discount as these are not awarded automatically.

What properties cannot get a discount or exemption

The Scottish Government introduced new legislation on second homes from 1 April 2024. From this date, we will no longer provide a discount for properties classed as second homes.

A second home is defined for council tax purposes as a property which is:

• furnished
• not a person's sole or main residence
• occupied for at least 25 days in a rolling 12-month period.

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

Properties which meet the definition of a second home will have a council tax increase of 100% above the normal charge (double) under the Second Home Levy.

Some properties are excluded from the 100% Second Home Levy and may be eligible for a 50% council tax discount if:

• you had to leave a property unoccupied because your employer provides work-related accommodation that you must live in to carry out the job
• the property is a purpose-built holiday home where living throughout the whole year is not allowed.

Before you apply

You'll need to register for council tax before you can apply for a discount. 

If you haven't created an online account with us before, you'll need to register for MyAccount through mygov.scot. You only need an email address to sign up. 

If you've already registered for MyAccount, you don't need to do it again. 

How to apply

Apply online for a council tax discount or exemption for an unoccupied property.

What happens next

We'll let you know of our decision by email.

If your discount is confirmed, we'll send you a revised council tax notice.

You should continue to pay your council tax as normal until you have received a revised notice.

What happens if your circumstances change

If you no longer qualify for a discount, you must tell us of your change in status.

We'll then update your council tax account and send you a new bill.

You may have to pay a fine if you do not tell us.

Get help with paying your council tax

If you think you could fall behind on your council tax payments, phone us on 0300 300 0300 and ask for advice. There may be support available to help you avoid missing your payments.