Changes to Empty Property Discount
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My West Dunbartonshire allows you to request and receive services online using your computer or smartphone, any day of the week, when it's most convenient for you. Once you have signed up, click on 'MyAccount' to start viewing your Council Tax account details and sign up/view e-billing.
The Scottish Government announced in 2012 that Councils would be given new powers to help reduce the number of unoccupied homes.
From 1st April 2026, West Dunbartonshire Council have taken the decision that an additional Council Tax premium of 200% will be applied to long-term empty and 2nd homes, resulting in a 300% charge being payable.
However, a grace period is applied to protect new purchasers from the increased Council Tax levy for long-term empty properties. See unoccupied newly purchased property under repair/renovation below.
If you have had a change in your circumstances, please complete the change in circumstances form and we will update your account details. We may need to contact you if we require further information.
Unoccupied and unfurnished
- No charge for up to 6 months from the date the property was last occupied
- 10% discount after 6 months for up to 12 months
- 300% charge after 12 months
Unoccupied newly purchased property under repair/renovation (where the property has been unoccupied for more than 12 months)
- This only applies to newly purchased properties, not properties inherited or similar
- 6 month grace period from Council Tax premium
- 300% charge after 6 months
Unoccupied and unfurnished (property on market for sale/let)
- No charge for up to 6 months from the date the property was last occupied
- 10% discount after 6 months from the date the property was last occupied until sale or let
Unoccupied but furnished property (long term empty) (property on market for sale/let)
- 10% discount for as long as property remains unoccupied & up for sale/let
Unoccupied but furnished property (2nd home)
- 300% charge will be applied where the property is not someone’s sole or main residence, is furnished and is occupied for more than 25 days per year
Unoccupied but furnished property (long term empty)
- 10% discount for 12 months from the date the property becomes unoccupied
- 300% charge after 12 months
Unoccupied and unfurnished (new build property)
- No charge for up to 6 months from the date the property was first entered on the Council tax valuation list
- 10% discount after 6 months for up to 12 months from the date the property was first entered on the Council tax valuation list
- 300% charge after 12 months
Unoccupied and undergoing (or has undergone) major repair works or structural alteration- not for sale /let
- No charge for up to 12 months from the date the property was last occupied
- 300% charge after 12 months
Unoccupied and undergoing (or has undergone) major repair works or structural alteration (property on market for sale/let)
- No charge for up to 12 months from the date the property was last occupied
- 10% discount after 12 months