Council Tax discount on empty properties
If your property is empty, we may grant a discount.
Most discounts are granted for a limited time. How long you get, and how much, depends on
- the property's current status
- whether it is actively marketed for let or sale
- how the property was previously used by its owner or occupier
In some cases we may offer a full discount with no time limit. These cases are uncommon and are listed below.
Long-term empty properties
A long-term empty property is a property that’s been either
- vacant for 12 months or more
- or 24 months if actively marketed for sale or let, and not eligible for an alternative statutory discount or exemption.
Council Tax charge changes from 1 April 2026
The Council Tax charge for long-term empty properties is changing from 1 April 2026.
The change aims to encourage owners to bring properties back into use, and help tackle the housing emergency declared in Edinburgh in November 2023
What is changing
- Until 31 March 2026, long-term empty properties in Edinburgh are charged the standard Council Tax rate plus a 100% premium.
- From 1 April 2026, the premium will increase to 300%. The water and sewerage charge is not affected.
If you need help
Email ctaxsecondhomes@edinburgh.gov.uk if you have any questions.
Find out about bringing empty homes back into use and contact our empty home team for advice.
Reasons for a full Council Tax exemption
Except where noted, there is no time limit on this discount.
If the property
- has been repossessed
- cannot legally be occupied, such as if there is a demolition order
- forms part of another property which is lived in and is difficult to let separately
- is being kept empty for occupation by a minister of religion, and is owned by or held empty on behalf of a religious body
- is empty and unfurnished (maximum period of exemption is 6 months)
- is undergoing structural or major repair work (maximum period of exemption is 12 months).
If the liable person is
- declared bankrupt
- in prison or detention
- receiving care in a hospital or care home
- residing somewhere else providing care to another person
- receiving care elsewhere, but not in a hospital or care home.
We may also grant the full discount if the owner occupier of the property has died and a grant of confirmation has not been made in respect of their estate. This decision would be reviewed after 6 months.