Where liable person is a student

Where the liable person of an unoccupied property is a student, you may be able to claim council tax exemption.

If the property is unoccupied, it will be exempt from Council Tax charge if the person who is liable is a student who has their sole or main residence elsewhere.

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


To qualify as a student you must either be:

  • a full time student studying at a prescribed educational establishment for 21 hours per week and 24 weeks a year
  • under 20 years old, have left home and be studying towards a qualifying course for at least 12 hours per week for 3 months (qualifying courses include A levels, Highers, HNC's, HNDs and Level 4 SVQs)
  • a foreign language assistant
  • a student nurse

The property may remain furnished while unoccupied.

How to apply

Contact details

Local Taxes

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