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 for long-term empty properties
The Council Tax charge for long term empty properties was due to increase to 300% on 1 April 2026. This increase has been suspended.
Customers impacted will receive a revised bill for 2026/ 27 based on a 100% premium - the same rate as last year.
Why the increase has been suspended
The Council agreed to raise the premium in February 2026 to encourage owners to bring properties back into use and to help address Edinburgh’s housing emergency, declared in November 2023. However, the introduction of the new premium requires further work, including engagement with those affected, and timing considerations.
Suspending the increase will allow the impact of the change to be further assessed to ensure it meets the Council’s policy objectives.
What happens next
- Customers impacted will receive a revised bill for 2026/ 27 (standard Council Tax charge plus 100% premium). This replaces the annual bill dated 16 March 2026.
- Payments already made will appear in your revised bill, with adjusted future payments. Refunds will be considered on request.
- We will publish details of next steps and how you can get involved on this page. We expect this process to take up to 6 months.
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, to be considered, the property must be owned by a local authority or registered social landlord
- 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.