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.
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
Where an unoccupied dwelling is furnished but is not used as a second/holiday home, the following discount and surcharges apply.
Ongoing Council tax charges for unoccupied and furnished dwellings
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 the discount has 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, 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].
