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) structural alterations or major repair work to render it habitable.

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.

The term "the last occupation day" means the day the property was last occupied.

"Major repair work" must include structural repair work.

For the council to award an exemption we need to know who is responsible for paying Council Tax for the property and will require proof of their main residence 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 to see proof that the house is unfit to be lived in due to the structural repair, e.g. a copy of the building warrant or planning permission certificate must be provided and a written statement from contractor confirming, the nature of work undertaken and the date that structural work started and was completed.

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. If you require further information on this exemption, please complete our enquiry form or phone us on 0141 287 5050.

 

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