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 sewerage 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

Contact details

Local Taxes

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