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COUNCIL TAX Zero Occupancy Discount Claim Form Data Protection We are asking for the following information in accordance with the provisions of the Council Tax (Administration and Enforcement) (Scotland)
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Collect all necessary information such as property details, ownership information, and relevant documentation.
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Who needs second homes and empty?

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Individuals who own a second home or empty property need to fill out the necessary forms to declare and account for these properties.
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Second homes and empty refers to properties that are not a person's primary residence and are either used as vacation homes or left unoccupied.
Individuals who own second homes or empty properties are required to file a declaration for these properties.
To fill out the declaration for second homes and empty properties, individuals need to provide information about the property, its usage, and ownership details.
The purpose of declaring second homes and empty properties is to provide transparency about property ownership and usage.
The information that must be reported on second homes and empty includes property address, ownership details, and details about how the property is being used.
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