Find out changes to our services and advice in response to Coronavirus (COVID-19)

Unoccupied agricultural property

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

This exemption applies to Council Tax, water and wastewater 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

In order to complete our online application, you will be required to supply:

  • A valid email address
  • Evidence of the property being unoccupied and unfurnished, 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