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Glasgow City Council

Major Repair or Structural Alteration Exemption

What is it?

An exemption from paying Council Tax, where the property is undergoing or has undergone (since the last occupation day) either:

  • Major repair work to render it habitable, or
  • Structural alteration

How does it work?

You need to apply for this exemption. It is not granted automatically when the property becomes unoccupied due to structural alteration or major repair.

There are statutory limitations on awarding this type of exemption:

  • No more than 12 months can be awarded since the last occupation day; and
  • No more than 6 months can be awarded since the major repair work or structural alteration in question was substantially completed.


Major Repair cases

Where major repair work is undertaken, this must be required in order to render a property habitable. The work undertaken will normally be of such a degree that occupation of the property is not feasible while ongoing and so would not cover circumstances where work undertaken consists solely of such things as:

  • Redecoration
  • Replacement of kitchen/bathroom/heating systems
  • Rewiring

In order that we can determine that work carried out meets the necessary criteria, details of the full extent of the work carried out and the requirement for this to be undertaken must be included alongside the exemption application.

Structural Alteration cases

Where structural alteration to a property is being made, this must involve significant changes to the property. Some examples of this are:

  • Total replacement of roofs/ceilings/floors
  • Removing or replacing retaining walls

In these cases, a valid Building Warrant or planning permission certificate must be included alongside the exemption application.

In addition to the proof of work being carried out, we also need to know who is responsible for paying Council Tax for the property and require proof of their main residence during the empty period. Acceptable proof of alternative residence can be either:

  • Confirmation of the alternative address, if that address is in Glasgow, or
  • Council Tax or bills confirming the alternative address, if the address is not in Glasgow

We will periodically review all exemptions and discounts to check that the award is still correct.

How do I apply?

To apply for this Exemption. please complete our Application form.  Please also see our Privacy Statement. If you require further information on this exemption, please complete our Enquiry form.


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