Council tax: retrospective student exemption

Many members have student properties unexpectedly empty as a result of the Coronavirus pandemic.

Below are the details of the student let council tax exemption which landlords may be able to apply for retrospectively if all the criteria end up being met.

The Council Tax (Exempt Dwellings) (Scotland) Order 1997 Schedule 1 (Exempt dwellings) 11.  An occupied dwelling (amended to read “unoccupied dwelling” by The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1998) — 

a) which is not the sole or main residence of any person other than a student or a person falling within paragraph 10(a)(ii) above; 

b) which, when last occupied, was occupied by at least one student; and

c) in respect of which less than 4 months have passed since the last occupation day.

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