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Sale or purchase of an unoccupied property

If you have purchased a property which will remain unoccupied or have sold a property which was previously unoccupied you must notify us as soon as possible.

Sale of an unoccupied property

If you owned a property which is unoccupied and has now been sold you can notify us by completing our online form.

To complete the form you will need;

  • The full address of the property
  • The date of sale
  • The name(s) of the new owner(s)
  • A valid e-mail address

Please note this form should not be used to notify a change of address, if you have moved to a new house please refer to the relevant Council tax change in circumstances pages to access the correct form.

If the property was unoccupied and has now been let, please refer to the Landlord change of circumstances page.

Report the sale of an unoccupied property

If you are unable to complete the online form please confirm the details in writing to the Local Taxes team.

Purchase of an unoccupied property

If you have purchased a property and this is going to remain unoccupied for the time being, you can notify us by completing our online form.

To complete the form you will need;

  • The full address of the property
  • The date of purchase
  • Photographic evidence of the current status of the property (if possible)
  • A valid e-mail address

Please note that a previous owner or occupier's use of the property may affect your entitlement to any unoccupied discount or exemption. For further details please see our Unoccupied property reductions and surcharges pages.

If you have purchased a property and have a moving in date you should not complete this form. You must complete the relevant form from the Council tax change in circumstances page.

Should you intend to rent the property please complete the relevant form on the Landlord change of circumstances page once you have secured a tenant.

Report the purchase of an unoccupied property

If you are unable to complete the online form please confirm the details in writing to the Local Taxes team.

Contact details

Local Taxes

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