Person under 18

Where all residents of a property are under 18, you will be able to get a 100% exemption on your council tax bill.

If another person aged 18 or over takes up residence in the property, the right to exemption will be lost and he/she will be liable for paying Council Tax.  They may still be entitled to a discount depending on their circumstances.  Please contact Local Taxes on 01738 477430 for more information.

This discount reduces your Council Tax, water and sewerage charges.


Any person who has not yet reached the age of 18 will be disregarded for the purpose of calculating the Council Tax charge.

How to apply

You may be asked to provide evidence to verify your date of birth such as:

  • Birth Certificate
  • Passport
  • Drivers Licence

Contact details

Local Taxes

Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
Tel 01738 477430