Unoccupied dwelling previously occupied by students

If a property was previously occupied by students, the landlord may be eligible to apply for exemption when it becomes vacant.

Exemption can be awarded for up to 4 months from the date the property was last occupied.

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


To qualify the property must:

  • have been previously occupied by students (see our Students page for further information on qualifying criteria)
  • have been occupied for a period of 6 weeks or more prior to applying for exemption
  • be re-occupied by qualifying students

How to apply

Contact details

Local Taxes

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