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Unoccupied manse

An unoccupied manse which is no one's sole or main residence, may qualify for exemption.

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


To qualify the property must be:

  • an unoccupied manse
  • held by, or on behalf of, a religious body to be available for occupation by a minister of religion as a residence from which to perform the duties of her/his office.

This exemption can be applied whether the property was last occupied by a minister or not.  The property can remain furnished.

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 applicable

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. 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