Discounts and exemptions
Contents
- Introduction
- Single person discount
- Student
- Severely mentally impaired person (SMI)
- Care leavers
- Carer
- Apprentice, youth trainee or skill seeker
- Disability banding relief
- Person in hospital or care home
- Person in detention or prison
- People who provide care or who are cared for
- Person for whom child benefit is payable
- People under the age of 18
- Unoccupied and unfurnished property
- Unoccupied and furnished property discount (not a second home)
- Changes for second homes
- Estate of deceased person
- Spouse, civil partner, or dependent of foreign student
- School leaver
- Religious communities
- Manse or similar dwelling
- Dwelling repossessed by a mortgage lender
- Job-related dwellings
- Occupation prohibited by law/dwellings empty under statute
- Trustee in bankruptcy
- Voluntary care worker
- Visiting forces accommodation
- Ukraine refugees
Changes for second homes
We currently apply a discount of 10% to second homes with the exception of purpose-built holiday homes and job-related dwellings where a 50% discount is applied.
What is changing?
The Scottish Government has introduced new regulations allowing local authorities to charge an additional 100% levy on those properties designated as second homes.
The change brings second homes into line with council tax policy on long-term empty homes and aims to increase housing availability by encouraging more homes to be used for living in.
At a council meeting on 15 February 2024 the council decided to introduce this additional 100% levy on council tax for second homes in North Lanarkshire.
What does it mean for me?
From 1 April 2024, your property, which is currently designated as a second home, will no longer be eligible for a 10% discount and will instead be subject to an increase in council tax liability of 100%.
This change will be reflected in the annual council tax notice for 2024/25. This additional levy applies to the council tax charge only and will not affect the water and sewerage charges which are set by Scottish Water.
A second home is classed as any home that is not used as someone’s primary residence but that is occupied and furnished for at least 25 days in a year. If you believe this is no longer the case you should contact the council tax team on revenue@northlan.gov.uk to seek advice on the appropriate council tax treatment for your property (please state Second Home in the email subject).
FAQ
If the property is your second home but you stay in it less than 25 days per year.
- It would be treated as an empty property and the relevant exemption, discount and long-term premium may apply depending on when the property was last occupied.
If the property is your main residence and not your second home.
- Email: revenue@northlan.gov.uk using Second Home in the subject heading to inform us of the date you started using the property as your main residence and when you vacated the property that was being used as your main residence.
What to do if you currently let the property to someone else.
- Email: revenue@northlan.gov.uk using Second Home in the subject heading to confirm the full name of the tenant(s), tenancy start date, when the property was first advertised for let and if advertised for let on a furnished or unfurnished basis and the team will consider the appropriate council tax treatment.
If you want to let the property in the future
- Please let us know by emailing revenue@northlan.gov.uk with the date the property is to be advertised for let and if it will be let on a furnished or unfurnished basis.
What to do if your property is unfurnished
- Please confirm by emailing revenue@northlan.gov.uk with details of when the furniture was removed, when the property was last occupied and if the property is being marketed for let / sale or undergoing work so you can move in.
Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. W
