Under reconstruction

Where a property is unoccupied because it is being structurally repaired, improved or reconstructed, an exemption may apply.

Exemption from Council Tax may be awarded for a period of up to 12 months.  The 12 months exemption period will be from the date the property was last occupied.  A previous owner or occupier's use of the property may affect how long you get exemption for.  The exemption is based on the length of time a property has been unoccupied regardless of who the owner is.

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.

This exemption applies to Council Tax, water and sewerage charges.


To qualify for exemption.  The property must be:

  • unoccupied, and
  • since the date it was last occupied the property must have been undergoing, or has undergone, structural alteration or major repair work to make it habitable, and
  • no more than 12 months have elapsed since the date the property was last occupied, and
  • no more than 6 months have elapsed since the repairs or alterations were substantially completed

Examples of work which would be considered to be structural

  • major roof repairs, leaving the property open to the elements
  • removing/replacing internal and external supporting walls
  • removal of floor joists or staircases
  • repair/renewal of foundations
  • where internal walls have been removed

Examples of work which are not considered to be structural

  • replacing a kitchen or bathroom
  • installation of heating systems
  • re-plastering walls
  • rewiring or re-plumbing
  • replacing windows/doors
  • removal of floorboards in one or two rooms but the remainder of the house is habitable
  • general redecorating

NB - If you have become the owner of an unoccupied property which is undergoing or is in need of structural alteration or major repair work to make it habitable and it is over 12 months since the property was last occupied, a 50% discount may be awarded for a period of up to 6 months from the date of purchase.  Please note that this discount does not apply to water and sewerage charges.

How to apply

Documentary evidence such as receipts or invoices may be required to support your application.

When the work has been completed you are obliged to inform the Local Taxes team within 21 days of any change of circumstances.

Contact details

Local Taxes

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