Exempt properties
Some properties are exempt for six months (or longer), for example:
1Sch 1 CT(ED)(S)O The Council Tax (Exempt Dwellings) (Scotland) Order 1997•unoccupied and unfurnished new dwellings;
•dwellings under repair;
•dwellings last occupied by charitable bodies;
•empty dwellings;
•dwellings last occupied by persons living or detained elsewhere;
•deceased owners;
•dwellings empty under statute;
•dwellings awaiting demolition;
•dwellings occupied by a minister;
•unoccupied dwellings for students;
•repossessed dwellings;
•agricultural dwellings;
•difficult to let separately – eg, granny flats.
Others are exempt indefinitely. These include properties:
•only occupied by one or more people who are in the UK under the Homes for Ukraine Sponsorship Scheme, where an approved sponsor provides the accommodation – this exemption only applies where it is their sole or main residence;
2s2 The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2022 •where the accommodation is provided with no payment in return, and only occupied by one or more people who are in the UK under one of the following schemes – this exemption only applies where it is their sole or main residence:
3s2 The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2023 ◦the Afghan Citizens Resettlement Scheme;
◦the Afghan Relocations and Assistance Policy;
◦the Community Sponsorship Scheme;
◦the UK Resettlement Scheme;
◦the Vulnerable Children’s Resettlement Scheme;
◦the Vulnerable Persons Resettlement Scheme.