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

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.

Contact details

Local Taxes

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