Property vacant for care purposes

If a property has been left unoccupied because someone has moved elsewhere to provide or receive personal care, it may qualify for council tax exemption.


To qualify for a reduction you must leave your home to either:

  • go to someone's home to be cared for as a patient
  • go to someone's home to look after them as a carer

The reason for requiring care must be one of the following:

  • Disablement
  • Old Age
  • Illness
  • Past or present alcohol or drug dependence
  • Past or present mental illness/disorder

How to apply

Contact details

Local Taxes

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