You must meet certain criteria to be awarded a discount or to be disregarded for the purposes of calculating Council Tax. Dumfries and Galloway Council has no discretionary powers to award a reduction where the criteria are not met. We may ask you to provide written evidence when you make an application.
If you are the sole adult permanently resident in your property you can apply online for a 25% single occupant discount.
Purpose Built Holiday Homes
A purpose built holiday home is one which is used for holiday purposes and which cannot be occupied throughout the whole year, in accordance with licence or planning permission regulating the use of the site or by reason of their construction or facilities.
Job Related Dwellings
A job related dwelling is:
This may not apply if you are a director of the company providing the accommodation or of an associated company.
Properties requiring major repair
If your property is unoccupied and unfurnished and is undergoing major repair or reconstruction and the full period of exemption has not been granted, you may be entitled to a partial exemption. If you have bought this property within the last 6 months and it requires major repair, you may be entitled to a 50% discount for up to 6 months from the date of purchase.
Unoccupied and unfurnished properties
An unoccupied property is no one's sole or main residence. The property must be completely unfurnished with the exception of fixtures and fittings. This discount can only be applied for a maximum of 6 months and is awarded on the property not the individual. If the previous liable person has already qualified for all or part of this discount you will only be entitled to the remainder.
A second home is a furnished property which is no one's sole or main residence and which is lived in for at least 25 days during any 12 month period.
An unoccupied property is one which is no one's sole or main residence, but which is not a second home. It can be furnished or unfurnished. If it is unoccupied and unfurnished the 10% discount applies when all other applicable exemptions or discounts have expired.
You may be entitled to be disregarded for the purposes of calculating Council Tax if you meet the criteria under one of the categories listed below. You must apply to be disregarded and we will ask you to give us some written evidence.
If you would like further information on any of these categories or would like to request an application form that is not available above, please call the Council Tax enquiry line on 030 33 33 3005 or call into your local Customer Service Centre.