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Dwellings last occupied by a registered charity

Where a property was previously occupied by a registered charity in furtherance of the charity's objectives, it may be eligible for council tax exemption

If the property has been left unoccupied, it will be exempt from Council Tax charge for up to six months.

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


To qualify:

  • the property must have been last occupied to further the charity's objectives
  • occupation must have ceased less than 6 months previously

How to apply

In order to complete our on-line application, you will be required to supply;

  • A valid e-mail address
  • Evidence of the property being unoccupied and furnished, if possible
  • The Charity registration number

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 or by e-mail to

Verification from The Scottish Charity Regulator (OSCR) will be sought before any discount or exemption can be awarded.

Contact details

Local Taxes

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