Council Tax charges for Long Term Empty Properties
A long term empty property is defined as a domestic property which has been unoccupied for 12 months or more.
The main aim of the policy which can be found here is to encourage owners of long term empty properties to bring them back into use to help tackle housing shortages.
The discount on short term empty properties between month 6 and month 12 will be 10% effective from 1 April 2025.
If you own or rent a property which has been empty for 12 months or more, the Council Tax will increase to 200%, unless the property qualifies for any exemptions or discounts.
If you purchase a property, take over a tenancy or move into a property which has already been empty for 12 months you may be required to pay the premium as soon as you take the property over.
A discount may still apply if:
- You become the owner of an unoccupied property requiring structural works and it is over 12 months since the property was last occupied. For more information please visit Structural Repair section of our website.
- The property is actively being marketed for sale or rent for up to 24 months after the last occupation date.
- You become the new owner of an unoccupied property within the last 6 months where you are undertaking repairs or renovations.
Legislation allows Local Authorities to use discretion when applying the long term empty increased charges. From 1 April 2025, Scottish Borders Council can use their discretion to delay the 100% premium in the following circumstances.
|
Category |
Criteria |
Maximum period |
|
Re-Occupy/ Renovations/Sale or Rent |
The owner has agreed with ourselves to take positive steps to bring the property back into use by reoccupation, selling or renovating the property without the need for planning permission and/or a building warrant. This includes non-structural improvements, improving energy rating and upgrading of facilities. This would include engagement with the Empty Homes Officer |
12 months |
|
Renovations |
Where renovations are still underway which required planning permission and/or building warrant. This would include engagement with the Empty Homes Officer |
24 months |
|
Legal |
There is a legal issue preventing the sale or occupation of the property. |
24 months |
How to apply for a discount or a delay to the the Long Term Empty premium
You can use our online form to make your application, which is the preferred and most efficient method. If you need any assistance, contact our Customer Advice and Support Service.
If you deliberately give false information or fail to report a discount has been awarded incorrectly you may have to pay a fine of £500.