National Records of Scotland

Preserving the past, Recording the present, Informing the future

Changes to Council Tax Systems Introduced in April 2005

Changes to Council Tax Systems Introduced in April 2005

As of 1 April 2005, Local Authorities in Scotland were given discretion to reduce or retain the Council Tax discount for second homes and long term empty properties to between 10 per cent and 50 per cent.  Nineteen Local Authorities decided to reduce the discount to 10 per cent for both classes of property, three reduced it to 10 per cent for second homes only and 10 retained the 50 per cent discount for both.  Individual council policies are set out in the table below.

Local Authority Policies on Council Tax Discount for Second Homes and Long Term Empty Properties

Local Authority Second Home Discount (%) Long Term Empty Discount (%)

Aberdeen City

10

10

Aberdeenshire

10

10

Angus

10

50

Argyll & Bute

10

10

Clackmannanshire

50

50

Dumfries & Galloway

10

10

Dundee City

50

50

East Ayrshire

50

50

East Dunbartonshire

50

50

East Lothian

10

10

East Renfrewshire

50

50

Edinburgh, City of (1)

50

50

Eilean Siar

10

10

Falkirk

10

10

Fife

10

10

Glasgow City

50

50

Highland

10

10

Inverclyde

10

50

Midlothian

10

10

Moray

10

10

North Ayrshire

10

10

North Lanarkshire

10

10

Orkney Islands

10

10

Perth & Kinross

10

10

Renfrewshire

50

50

Scottish Borders

10

10

Shetland Islands

10

10

South Ayrshire (1)

50

50

South Lanarkshire

10

10

Stirling

10

10

West Dunbartonshire

50

50

West Lothian (2)

10

50

(1) Policy still under review for latter part of 05/06
(2) Provisional, awaiting confirmation