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
Alternatively, if you are unable to complete our online application, please download and complete the 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 firstname.lastname@example.org.