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Glasgow City Council

Unoccupied and Unfurnished Properties Exemption

What is it?

An exemption from paying Council Tax, where a new or existing property is:

  • Unoccupied and unfurnished, and
  • Where less than six months have elapsed since the end of the last period of three months or more, throughout which it was continually occupied.

How does it work?

You need to apply for an exemption, it will not automatically be granted when the property is unoccupied.

You can apply at any time, but there is a statutory limit of a maximum of 6 months that this exemption can last. This means that if you have become liable for a property which has previously been unoccupied, the period of exemption which can be given may be less than 6 months.

We need to know who is responsible for Council Tax for the property:

  • For new properties: if the property has not been newly built or assessed for Council Tax and has not yet been lived in, we will require proof of the main residence for the person responsible during the empty period.
  • For existing properties we will require proof of the main residence for the person responsible during the empty period.

Acceptable proof of alternative residence:

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

We also need proof that the property is unfurnished, for example, the receipt from removal/storage company or an advert/schedule stating the property is unfurnished.

We can 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 or phone us on 0141 287 5050.

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