Unoccupied property reductions and surcharges
Find out what reductions are available for unoccupied properties and information relating to surcharges
Please note that you must pay in accordance with your Council Tax bill until any discount is awarded. Should you have difficulty paying your bill, please telephone 01738 477430 or visit Pullar House, 35 Kinnoull Street, Perth, PH1 5GD, to discuss this with a member of the Local Taxes team.
You must advise the Local Taxes Team of any changes of circumstances that may affect your entitlement to a discount, exemption or surcharge.
If a property is empty and unfurnished, it may be eligible for exemption for up to six months.
Where a property is unoccupied because it is being structurally repaired, improved or reconstructed, a time limited exemption may apply
Where a dwelling is unoccupied and furnished but is not classified as a second home, it may be eligible for discount or subject to a surcharge.
Information on charges and discounts available.
Where an agricultural property becomes vacant, it may be exempt from charge.
An unoccupied manse which is no one's sole or main residence, may qualify for exemption.
If a property has been left unoccupied because someone has been detained in a prison, hospital or other place, it may be exempt from council tax charge.
Where a property was previously occupied by a registered charity in furtherance of the charity's objectives, it may be eligible for council tax exemption