In terms of schedule 11 of the Local Government Finance Act 1992, and the Council Tax (Exempt Dwellings) Scotland Order 1997 (as amended), a dwelling house may be exempt from Council Tax if it is an unoccupied dwelling which is undergoing or has undergone (since the last occupation day) major repair work (or structural alteration) to render it habitable; in respect of which no more than 12 months have elapsed since the last occupation day; and in respect of which no more than 6 months have elapsed since the work in question was substantially completed.
If your application for Buildings Under Repair exemption is successful, you will be granted exemption for up to 12 months provided your property remains unoccupied. At the end of that period, if it remains unoccupied you may be eligible for a 10% discount for 12 months provided it is being actively marketed for sale or let at appropriate conditions. You will need to apply for this at the relevant time. You can apply online on the council website or by phoning 01546 605511. If your property is not being actively marketed for sale or let it will be liable for double Council Tax once it has been unoccupied for over 12 months.
Irrespective of marketing activity once a property is unoccupied for over 2 years, it will be liable for double council tax.
I hereby certify that the information on this form is true and complete. I authorise Argyll & Bute Council to verify the details. If exempt status no longer applies to this property I undertake to notify Argyll & Bute Council within 21 days of this occurring and understand that failure to do so may result in a fine of £50 and £200 on repeated failure to do so. I authorise Argyll & Bute Council to inspect the exempt dwelling if required.