Last occupied by a registered charity

Where a property was previously occupied by a registered charity, 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

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