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