Council tax is still charged on empty homes:
Discounts are usually short term only, Long term empty properties may have an extra charge.
When there is a change in liability for a property due to a change of ownership or tenancy, any entitlement to a Council Tax exemption or empty property discount must be considered in accordance with Council Tax legislation.
In determining entitlement for an unoccupied property, the relevant date is when the property was last occupied, not the date on which ownership or tenancy changed.
The Council Tax (Exempt Dwellings) (Scotland) Order 1997 defines the "last occupation day" in relation to an unoccupied dwelling as the day on which the dwelling was last occupied. The legislation further provides that where a dwelling that was unoccupied subsequently becomes occupied and then becomes unoccupied again, the later period of occupation is taken into account when determining the last occupation day.
Accordingly, a change in ownership or tenancy does not, in itself, reset the period of exemption or discount. The determining factor is the date the property was last occupied.