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Occupation prohibited by law

Where the occupation of a property is prohibited by law, it may qualify for council tax exemption.

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

Eligibility

To qualify for exemption the property must be:

  • Prohibited by law from being occupied, or
  • Kept unoccupied by reason of action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting occupation or acquiring the property, eg;
    • subject to a Closing Order
    • subject to a Demolition Order
    • subject to a Compulsory Purchase Order

How to apply

In order to complete our online application, you will be required to supply;

  • A valid e-mail address
  • Evidence of the property being unoccupied and unfurnished, if possible
  • Documentary evidence of the legal order which shows occupation is prohibited

Apply online for an unoccupied property reduction

Alternatively, if you are unable to complete our online application, please download and complete the unoccupied property exemption (PDF, 277 KB) form and submit this along with the required documentary evidence of the occupation being prohibited. 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 08 February 2022

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