Current status: Answered by Shona Robison on 19 March 2026
To ask the Scottish Government whether it plans to alter the rules on council tax for properties that have become empty or second homes due to the bereavement of a family member.
Council Tax is a local tax and each local authority already has discretionary powers conferred by the existing legislative framework allowing them to provide appropriate support in such circumstances. This framework also allows councils to take individual circumstances, including bereavement, into account when deciding whether, and if so how, to vary the council tax liability of empty properties and second homes.
Further, empty properties are usually exempt from council tax where the liable person has died, and liability subsequently rests solely with the deceased person's estate. This exemption applies until a Grant of Confirmation has been obtained, and for up to six months thereafter provided the property remains unoccupied and ownership has not been transferred.