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Unoccupied and unfurnished dwellings

If a property is empty and unfurnished, it may be eligible for exemption for up to six months.

The exemption applies to Council Tax, water and wastewater charges.  The discount and surcharges apply to Council Tax charges only.

Perth & Kinross Council is committed to help owners to bring empty properties back into use, thus reducing the number of empty homes within our area.

Perth & Kinross Council established its Empty homes initiative in 2012 to assist with this commitment.


From 1 April 2014 changes were introduced which affected the amount charged in respect of properties which are empty and unfurnished.

Exemption from Council Tax may be awarded for a period of up to 6 months where a property is both unoccupied and unfurnished.  The 6 months exemption period will be from the first day the property becomes both unoccupied and unfurnished provided that the last period of occupation lasted for at least 3 months.  A previous owner or occupier's use of the property may affect how long you get exemption for.

To be considered unfurnished a property must be empty of all moveable items.  The following goods are not deemed to be items of furniture:

  • White goods such as a washing machine, fridge, freezer and dishwasher.
  • Curtains or blinds
  • Carpets
  • Items that are built into the property such as fitted wardrobes

Council Tax Charges for Unoccupied and Unfurnished Dwellings

Effective date0-6 months since last furnished or occupied

7-12 months since last furnished or occupied

12 months and over since last furnished or occupied

01/04/2014Exempt10% Discount100% Charge
01/04/2015Exempt10% Discount130% Charge
01/04/2016Exempt10% Discount150% Charge
01/04/2017Exempt10% Discount200% Charge

NB - Where the dwelling is actively marketed for sale or let the 10% discount will continue for up to 24 months from when the dwelling was last occupied 

How to apply

In order to complete our online application, you will be required to supply:

  • A valid email address
  • Evidence of the property being unoccupied and unfurnished, if possible

Apply online for an unoccupied property reduction

Alternatively, if you are unable to complete our online application, please download and complete the icon unoccupied property exemption [278Kb] form and submit this along with evidence of the property being unoccupied. This can be returned by post to Pullar House, 35 Kinnoull Street, Perth, PH1 5GD or by e-mail to

Please note that Perth & Kinross Council may, on a random basis, select a property for inspection to verify the application details.  Where the validity of an application is in doubt, no reduction will be awarded.

Contact details

Local Taxes

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