Question reference: S6W-25204
- Asked by: Colin Smyth, MSP for South Scotland, Scottish Labour
- Date lodged: 2 February 2024
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Current status: Answered by Tom Arthur on 29 February 2024
Question
To ask the Scottish Government whether consideration will be given to allow local authorities to provide discounts in Council Tax for households whose homes have been damaged by flooding but remain occupied.
Answer
The Scottish Government has not received a request from any Councils to introduce a Council Tax discount for properties damaged by flooding that remain occupied.
The Council Tax system in Scotland provides for a 100% exemption from Council Tax for homes that are not habitable, and are undergoing major repairs, which lasts for up to 12 months. Further, local authorities have the discretion to apply a Council Tax discount of up to 50% to an unoccupied property at any time. As there is no time limit to this discretion there is no date at which any discount must expire.