Properties previously occupied by students/spouse/school leavers/under 18
The Council Tax (Exempt Dwellings) (Scotland) Order 1997 states properties that are occupied solely by:
- a student’s spouse or dependant(s);
- school leavers;
- people under the age of 18;
are exempt from having to pay Council Tax.
The Coronavirus (No.2) (Scotland) Act 2020 came into force on 27 May 2020, this legislation will grant an exemption to a property that was exempt due to being occupied by the groups above, and which then became unoccupied on or after 17 March 2020 for a reason relating to coronavirus.
From (and including) the 27 May 2020 such a property will be exempt from paying council tax until it is occupied or the provisions in the Act come to an end. The Act was in force initially until 30 September 2020, but has now been extended to 31 March 2021. There is an option for Parliament to agree a further final 6 month extension in March 2021.
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