Is council tax payable on an empty property?

Usually yes after any short exemption or discount ends, and after twelve months a premium of up to double the charge can apply.

What happens after someone dies?

There is an exemption period following a death while the estate is settled. The executry solicitor will normally deal with the council.

Void property clearance

Council tax on an empty home

Short-term relief, then a rising bill

The short answer

Scottish councils can grant a limited exemption or discount when a property is unoccupied and unfurnished, or unoccupied while being actively marketed, but the relief periods are short. After a property has been empty for twelve months many councils apply an empty homes premium of up to double the standard charge. Rules and discretion vary by council, so ask the specific local authority.

What the work involves

Notifying the council of the change of occupancy, applying for any exemption or discount that fits, and tracking the date at which a premium would apply.

Rules and responsibilities in Scotland

Empty and unfurnished exemptions, marketing discounts and the empty homes premium all sit with the local authority under Scottish council tax rules. Executry property has its own exemption period following a death.

What commonly goes wrong

Assuming an empty property is automatically free of council tax, and finding out about the premium a year later on a backdated bill.

What it usually costs

Indicative ranges only, to help you judge a quote. They are not an estimate for your property — only the business doing the work can give you that.

The premium can double the annual charge, which is often the biggest single cost of a long void.
Bringing a property back into use, even at modest rent, usually beats paying a premium.
Some councils apply discretion where genuine renovation is under way — ask before assuming.

What to do, in order

1Tell the council the property is empty and from what date.
2Ask which exemption or discount applies and how long it lasts.
3Diarise the date the premium would start.
4Keep evidence of active marketing or renovation.
5Reassess the plan if the premium is approaching.

Local detail for the Lothians

The City of Edinburgh Council, East Lothian, Midlothian and West Lothian each set their own empty property policy and premium approach.
Executry properties in Edinburgh commonly move from the post-death exemption straight into a discount period while the sale progresses.
Council tax on an empty second home is treated differently from an empty main home.

When you need a professional

The council's own council tax team is the definitive source; an executry solicitor should handle it for an inherited property.

Common questions

Is council tax payable on an empty property?: Usually yes after any short exemption or discount ends, and after twelve months a premium of up to double the charge can apply.
What happens after someone dies?: There is an exemption period following a death while the estate is settled. The executry solicitor will normally deal with the council.

Lothian Property is a property information and professional-introduction service operated by Maybury Scotland Limited. Lothian Property is not an estate agency. Where requested, we may connect homeowners with independent estate agents and other property professionals. How we work.

Void timeline and budget
Planning the turnaround so the property is not empty longer, or more expensively, than it needs to be.
Clearing a property after a death
Clearing a family home during an executry, with the sensitivity and the record-keeping it needs.
Utilities and meters in a void
Readings, standing charges and who is on supply while the property sits empty.

Last reviewed 4 September 2026.