Exemption from payment of Council Tax can apply:

  • where a dwelling is unoccupied and unfurnished
  • where a dwelling is undergoing major repair work or structural alteration
  • due to the death of the last occupier
  • where a dwelling is held for use by a minister of religion
  • where a dwelling is empty due to repossession
  • where a dwelling is difficult to let because it forms part of another dwelling
  • due to legal prohibition

Certain occupied dwellings may also qualify to be treated as exempt where all the occupants are:

  • certain types of students
  • under 18 years of age
  • severely mentally impaired
  • under 20 years of age and are school or college leavers
  • care leavers between the age of 18 and 26

Other types of exemptions may be available.

How to apply

Download an application form or contact us by telephone or e-mail.

Documentary evidence must be provided to support each application. The type of evidence required is detailed on the relevant form:

If you are granted an exemption and the circumstances which led to that exemption alter, you must tell us straight away.

Long term empty properties over 12 months

From 1 October 2018, no exemptions or discounts are awarded for a property that has been long term empty (over 12 months).

If the property is not undergoing structural repair, considered to be a second home or actively being marketed for sale or rent then a levy of 100% of the council tax charge will be applied.

If you are in this position, but think you may be exempt from the levy, please contact us for advice or complete and return an exemption from levy application form with evidence to support your claim.

Contact Information

Revenues and Benefits
Civic Centre North
John Dickie Street
East Ayrshire
Telephone: 01563 554400 (option 3)