For furnished properties used periodically, see Council Tax charges for second homes.
Council Tax charges for empty properties
From 1 April 2026, ÓûÂþɬ Council will apply a Council Tax premium of 110% above the standard Council Tax rate to long-term empty properties.
This follows new Scottish Government legislation which allows councils to set higher Council Tax premiums locally. The increase will apply from 1 April 2026, subject to the necessary legislation being in force.
A long-term empty property is one that has been unoccupied and substantially unfurnished for 12 months or more.
Council Tax bills are issued annually in March and will show the total amount payable from 1 April.
If your property is furnished and used periodically but is not your main residence, it may be classed as a second home. See our Council Tax charges for second homes page for details.
Properties that have been unoccupied for a period of two years or more are not entitled to any discount of council tax and instead are to be subject to a premium of 110% above the standard Council Tax rate. Properties unoccupied for less than two years but more than one year will also be subject to the premium unless they are being actively marketed for sale or let at appropriate conditions or are undergoing major repair. This will only apply whilst these works are being actively carried out and provided that building warrants and planning permission where necessary have been obtained and there is a schedule of works.
If you have recently purchased a property which has been unoccupied for a considerable period of time prior to your purchase and you are intending carrying out major repairs to the property, you will be eligible for a 50% discount for 6 months from date of purchase. After the 50% discount has expired, a 10% discount may be applicable for a further 6 months if the property is still undergoing repair. An additional 12 months 10% discount is available to new owners where the Planning and Building Control process has taken a significant period of time and there is clear evidence that building works have started.
Application form - Council Tax discount - Property marketed for sale
These charges do not apply to purpose built holiday homes incapable of habitation throughout the year or job-related properties.
Application forms
- 50% Council Tax discount - Properties under repair
- 10% Council Tax discount - Extended Property under repair
These changes were made to provide an incentive to bring empty properties back into use. If this applies to you, the council’s empty homes officer can provide a range of help to you.
Council tax enquiries
- Phone us - 01546 605511
- Email us - ctax1@argyll-bute.gov.uk
- Visit us - At your local customer service point
The information you supply on these forms will be used for the purpose for which you have provided it, and appropriate measures are in place to protect your personal data. A full privacy notice, which provides information about your rights under current data protection legislation and details about what will happen to your personal data can be found here:
