Unoccupied agricultural property

Where an agricultural property becomes vacant, it may be exempt from charge.

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


To qualify for exemption the property must:

  • be unoccupied and unfurnished
  • be situated on land used for agricultural or pastoral purposes
  • have been previously occupied by someone employed on the land as an agricultural worker

This exemption includes woodlands, market gardens, orchards, allotments and lands used for the purpose of poultry farming.

How to apply

Contact details

Local Taxes

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