Dwelling unoccupied due to a death
Where the sole occupier of a property dies and liability to pay Council Tax falls under the estate of the deceased person, an exemption may apply.
A 100% exemption may be awarded for an unlimited period until the Grant of Confirmation is signed. Once this has been obtained, exemption may be granted for a maximum of 6 months from the date such a grant is made, as long as the property is still unoccupied and the responsibility of the executors.
This exemption reduces your Council Tax, water and sewerage charges.
A property will qualify for exemption if:
- no Grant of Confirmation has been obtained, or
- no more than 6 months have passed since the Grant of Confirmation has been awarded
How to apply
- By telephoning Local Taxes on 01738 477430
- By completing and returning the unoccupied property exemption [278Kb] form
- In person at Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
- By emailing firstname.lastname@example.org
We require a copy of the death certificate and name, address and telephone number of the executor.
If the death has been registered at Perth and Kinross Council's registrar and/or through the Tell Us Once Service, this will be forwarded to us automatically.