Trustee in bankruptcy

Where a property is unoccupied and is held by a Trustee in Bankruptcy, it may be eligible for exemption.

If the property has been left unoccupied, it will be exempt from Council Tax charge for an indefinite period until the ownership of the property changes.

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


To qualify the property must be vested in a permanent Trustee in Bankruptcy who would otherwise be the only person liable to pay the Council Tax.

The property may remain furnished.

How to apply

Confirmation will be required from the trustee to confirm that the property has been taken over as part of a bankrupt person's assets.

Contact details

Local Taxes

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