Person in long term hospital or care home

If a property is vacant because the sole resident is in hospital as a long-term patient or in a care home, it may qualify for council tax exemption.

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


You can apply if you:

  • have moved into a care home on a permanent basis
  • have moved into hospital on a long-term basis and can no longer be considered as solely or mainly resident in your home (a short stay does not count)

How to apply

If you are applying for a reduction because you are in a care home, a member of the team will contact the home to verify your application.

You must notify us if the property becomes occupied again as a charge will be applicable.

Contact details

Local Taxes

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