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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.

This discount or surcharge applies to Council Tax charges only. No discount or surcharge applies to water and/or wastewater charges.

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.


Where a unoccupied dwelling is furnished but is not used as a second/holiday home, the following discount and surcharges apply.

Council Tax Charges for Unoccupied and Furnished Dwellings

Effective Date

0-12 months since last occupied

12 months +

01/04/201410% Discount100% Charge
01/04/201510% Discount130% Charge
01/04/201610% Discount150% Charge
01/04/201710% Discount200% Charge

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, 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

Contact details

Local Taxes

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