Unoccupied dwelling which is difficult to let separately

An unoccupied dwelling, such as an empty granny flat, which is difficult to let separately, may qualify for exemption.

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

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


To qualify the property must:

  • form part of premises which include another dwelling, or
  • be situated within the grounds of another dwelling, and
  • be difficult to let separately from the other dwelling

The person liable for the property must have her/his sole or main residence in the other dwelling.

The property may remain furnished.

How to apply

Contact details

Local Taxes

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