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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 |
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 |
Page last updated: 7 December 2005
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