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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.

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 charges and discounts available.

Unoccupied agricultural property

Where an agricultural property becomes vacant, it may be exempt from charge.

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