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
Unoccupied and unfurnished property
Unoccupied and unfurnished property is an exemption or discount from council tax where a property is unoccupied and unfurnished, and all moveable items have been removed from the property.
You will need to apply for this exemption/discount as this is not automatically granted when the property is unoccupied.
Who can apply?
This council tax exemption usually applies when a property has been left empty after the former occupant has moved on and the property has become unoccupied and unfurnished.
To be considered unfurnished a property must be empty of all moveable items. The following goods are not deemed to be items of furniture:
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White goods such as a washing machine, fridge, freezer, and dishwasher.
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Curtains or blinds.
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Carpets.
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Items that are built into the property such as fitted wardrobes.
Amount of council tax exemption/discount you may be eligible for
If the property is unoccupied and unfurnished, council tax exemption may be awarded for up to a maximum period of 6 months from the date the property was last occupied. Once the 6-month exemption entitlement lapse and the circumstances remain the same, the property is still unoccupied and unfurnished, you may be entitled to a 50% council tax property discount (excluding water and sewerage charges) for a maximum period of 6 months.
If the property is unoccupied and furnished, a 10% discount is due for up to 12 months.
If the property remains unoccupied after the 12-month period, the council tax discount will end, and an additional 100% council tax levy charge will apply on the property element of the council tax.
If, however, an unoccupied property is being actively marketed for sale or let, then a 10% council tax property discount can be awarded for a further 12 months. Thereafter, the discount will end and an increase in council tax property liability of 100% can only be applied when the property has been unoccupied for two years or more.
We have approved a discretionary exemption from the council tax additional 100% levy increase for 'unoccupied dwellings' purchased by new owners for a maximum period of up to six months, from the date of purchase.
The discretionary exemption applies to any properties where the date of transfer/ownership of the property is on or after 14 September 2016. A 10% discount is applicable for such properties for a maximum period of up to six months from the date of transfer/ownership of the property.
We periodically review all exemptions and discounts to confirm eligibility.
How do I apply?
To apply for this exemption/discount, sign in or register on our Open Portal online account:
Evidence is required to support your application. Examples of evidence that will be accepted include:
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Proof of residence at an alternative address during the period concerned.
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Registered for council tax elsewhere in North Lanarkshire Council.
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Copy of council tax notice in another Local Authority.
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Official documentation addressed to the applicant at another address during the period of the claim.
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Access to online marketing for sale or let information.
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Invoice from a removal/delivery company.
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Copy of a lease or tenancy agreement indicating the property was an unfurnished let.
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Copy of property schedule indication that there was no furniture as part of the sale.
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Photographs of the property that demonstrates the property is unfurnished.
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.
If you are awarded a discount or exemption and the circumstances that led to that award change, you must tell us.
