Exemptions
Some homes are exempt from Council Tax including properties occupied only by students, people under 18 or by people who are severely mentally impaired.
Other exemptions cover empty homes which:
- Are unfurnished (exempt for up to six months)
- Are owned by a charity (exempt for up to six months)
- Are undergoing structural alteration or major repair (exempt for up to 12 months)
- Are empty agricultural properties
- Are left empty by someone who has moved in order to provide personal care to another person
- Are left empty by someone who has moved to receive personal care in a hospital or a home or elsewhere
- Are left empty by full time students
- Are unoccupied "Granny" annexes
If you wish you can download and print off an application for Council Tax exemption.
Council tax exemption advice
For further information on council tax exemptions contact:
revenues.enquiries@midlothian.gov.uk
0131 271 3201 (tel)


