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.
Unoccupied and unfurnished dwellings
If a property is empty and unfurnished, it may be eligible for exemption for up to six months.
Dwellings undergoing reconstruction or major repair work
Where a property is unoccupied because it is being structurally repaired, improved or reconstructed, a time limited exemption may apply
Unoccupied and furnished dwellings
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.
Second homes, holiday homes and job-related dwellings
Information on the charges levied on second homes and the discounts available.
Unoccupied dwellings last occupied by students or where a full time student is liable for the Council Tax
Where the liable person of an unoccupied property is a student, or if a student is liable for Council Tax on an unoccupied dwelling, you may be able to claim council tax exemption.
Property vacant for care purposes
If a property has been left unoccupied because someone has moved elsewhere to provide or receive personal care, or is a long term hospital patient or in a care home the property may qualify for council tax exemption
Bankruptcy and repossession
Where a property is unoccupied and is held by a Trustee in Bankruptcy, or has been repossessed by a creditor it may be eligible for exemption
Unoccupied agricultural property
Where an agricultural property becomes vacant, it may be exempt from charge.
Dwellings where occupation is prohibited by law or which is difficult to let separately from another dwelling
Where the occupation of a dwelling is prohibited by law, or where an unoccupied dwelling, such as an "granny flat", is difficult to let separately the property may qualify for council tax exemption
Unoccupied manse
An unoccupied manse which is no one's sole or main residence, may qualify for exemption.
Persons in detention or prison
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.
Dwellings last occupied by a registered charity
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
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