Council Tax discounts

Single person

If you are the only adult living in a property, you can get a 25% discount. 

You must tell us of any change of circumstances that affects your entitlement. If you don't, you may pay a penalty.

Apply for Council Tax single person discount

Or download and print an application for single person discount (PDF).

Disregarded people

When working out how many people live in a property, some people are not counted. These are called disregarded people.

If any of the following people live in your home, they may be disregarded and you may get a 25% discount.

Download a Confirmation of Status form:

• Full-time students/student nurses
• Apprentices
• Youth training trainees
• People who are severely mentally impaired
• People caring for someone with a disability who is not a spouse, a partner, or child under 18
• People who are in detention or are detained in hospital

Changes to empty property discount

A discount of 10% currently applies to empty properties. 

A 50% discount applies for a maximum of 6 months to empty and unfurnished properties. (This applies from the date the maximum period of 6 months exemption ends.)

Long term empty properties

There is a levy of up to 100% on long term empty properties. An increase in Council Tax liability can only be applied to a property:

• that has been unoccupied for a continuous period of more than twelve months
• and is not actively being marketed for sale or let.

If, however, an unoccupied property is being actively marketed for sale or let, an increase in Council Tax liability of 100% only applies when the property has been unoccupied for two years or more.

Second homes

From 1st April 2024 all second homes in Midlothian will be charged a surcharge of an additional 100% on top of the standard charge for that dwelling. The exceptions are purpose built holiday homes and job related properties, where 50% discount applies.

Apply

• Apply for Unoccupied and Unfurnished Property Exemption, and Unoccupied and Furnished Property Discount (PDF)
• Apply for Second Home Discount, Job Related Dwelling Discount, and Purpose Built Holiday Home Discount (PDF)

Remember: if you are granted a discount, and the circumstances that led to that discount change, you must tell us.