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Person under 18 years of age

Where all residents of a property are under 18, you will be able to get a 100% exemption on your council tax bill.

If another person aged 18 or over takes up residence in the property, the right to exemption will be lost and he/she will be liable for paying Council Tax.  They may still be entitled to a discount depending on their circumstances.  Please contact Local Taxes on 01738 477430 for more information.

This discount reduces your Council Tax, water and sewerage charges.

Eligibility

Any person who has not yet reached the age of 18 will be disregarded for the purpose of calculating the Council Tax charge.

How to apply

Applications are now part of our wider 'Apply Once' application form where you can find out what other benefits, discounts and exemptions administered by the Council you're entitled to receive. 

Complete our online application form

Alternatively, if you are unable to complete our online application, please download and complete the personal discount application (PDF, 830 KB). This can be returned by post to Pullar House, 35 Kinnoull Street, Perth, PH1 5GD or by e-mail to localtaxes@pkc.gov.uk.

Last modified on 22 January 2025

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