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Glasgow City Council

Unoccupied Properties

What is it?

Properties which have no permanent residents are classed as unoccupied properties and the amount of Council tax charged may vary dependant on the circumstances of the property and the length of time which they have been empty.

From 1st April 2018, the amount of Council Tax charged for properties classed as Second Homes and Long Term Empty will change. In some cases this will result in the withdrawal of discount given and an additional Council Tax charge of 100% being imposed resulting in twice the standard Council Tax rate being charged. Details of the changes are shown below:

Category

Level of Charge 2017/18

Level of Charge 2018/19

Second Homes

10% Discount

No Discount

Long Term empty properties vacant for 12 months or less

10% Discount

10% Discount

Long Term empty properties vacant for 12 - 24 months and being marketed for sale or rent.

10% Discount

10% Discount

Long Term empty properties vacant between 12 - 24 months but not being marketed for sale or rent

10% Discount

Additional 100% Council Tax premium added

Long Term empty properties vacant for more than 24 months

10% Discount

Additional 100% Council Tax premium added

Job-Related Second Homes

50% Discount

50% Discount

Please note: If your property has been vacant between 12 - 24 months and you are currently marketing it for sale or let, you must complete our Unoccupied Property application form in order for the 10% discount to be applied. Long Term Empty Properties which are in one of the Council's Transformational Regeneration areas are excepted from the additional 100% Council Tax charge and will continue to receive a discount of 10% of the Council Tax charge.

How does it work?

Unoccupied properties fall into different classes dependent upon their circumstances. The most common categories of Unoccupied property are:

  • Second Homes
    • These are furnished properties which are no-one's sole or main residence but which are occupied for more than 25 days per year
  • Long Term Empty
    • These are properties which are not Second Homes and which are no-one's sole or main residence. They can be either furnished or unfurnished
  • Job-Related Second Homes
    • Where a person takes possession of a second property due to the terms of their employment, the property which is no-one's sole or main residence may be entitled to a Council Tax discount.

If you have been charged the additional premium  If you are applying for Council Tax discount or think that your property has been put into the wrong category, please complete our Unoccupied Property application form in order that we can collect the relevant information on order to make a decision on this.

How do I contact you?

If you believe that you may be due a Council Tax discount, please complete our  Unoccupied Property application form and return it to the the address shown on the form along with your supporting documents. If you require further information on this discount, please complete our Enquiry form or phone us on 0141 287 5050.

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