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.
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
0-12 months since last occupied
12 months +
|01/04/2014||10% Discount||100% Charge|
|01/04/2015||10% Discount||130% Charge|
|01/04/2016||10% Discount||150% Charge|
|01/04/2017||10% Discount||200% 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.