Where a dwelling is empty and unfurnished, it may be eligible for a full exemption for up to six months. After 6 months, further discounts may be available. Once all exemptions and discounts have ended a surcharge may be applied to the Council Tax charge.
The exemption applies to Council Tax, water and wastewater charges. The discount and surcharges apply to Council Tax charges only.
We are committed to helping owners to bring empty properties back into use, thus reducing the number of empty homes within our area. We established our empty homes initiative in 2012 to assist with this commitment.
Eligibility
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-month exemption period will be from the first day the property becomes unoccupied, provided that the last period of continual occupation lasted for at least 3 months. A previous owner or occupier's use of the property may affect how long you get the 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
Ongoing Council Tax charges for unoccupied and unfurnished dwellings
Once the exemption has expired, a discount of 10% can be awarded for a further 6 months.
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.
Once these discounts have ended the dwelling will be subject to a surcharge of 100% (200% charge) rather than a discount.
In setting its budget for 2026/2027, the Council has increased this surcharge to 200% (300%) with effect from 1 July 2026.
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 unoccupied property exemption (PDF, 277 KB) 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 email to [email protected]
Please note that Perth and 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.
