Dwellings undergoing reconstruction or major repair work

Exemption from Council Tax may be awarded for a period of up to 12 months. The 12-month exemption period will be from the date the property was last occupied. A previous owner or occupier's use of the property may affect how long you get exemption for. The exemption is based on the length of time a property has been unoccupied regardless of who the owner is.

We are committed to helping owners to bring empty properties back into use, thus reducing the number of empty homes within our area. We established our empty homes initiative in 2012 to assist with this commitment.

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

Eligibility

To qualify for exemption, the property must be:

• unoccupied, and
• since the date it was last occupied, the property must have been undergoing, or has undergone, structural alteration or major repair work to make it habitable, and
• no more than 12 months have elapsed since the date the property was last occupied, and
• no more than 6 months have elapsed since the repairs or alterations were substantially completed

Examples of work which would be considered to be structural

• Major roof repairs, leaving the property open to the elements.
• Removing/replacing internal and external supporting walls.
• Removal of floor joists or staircases.
• Repair/renewal of foundations.
• Where internal walls have been removed.

Examples of work which are not considered to be structural

• Replacing a kitchen or bathroom.
• Installation of heating systems.
• Replastering walls.
• Rewiring or replumbing.
• Replacing windows/doors.
• Removal of floorboards in one or two rooms but the remainder of the house is habitable.
• General redecorating.

New owners of property undergoing repairs or renovations

Alternative support is available where a full exemption is not applicable due the expiration of a time limit since the last date of occupancy or the nature of the works is not sufficient to match the required criteria for a full exemption.

In such circumstances, a new owner, on application, is entitled to a 50% discount on the Council Tax charge for a maximum of 6 months from the date of purchase.

To qualify, the owner must provide evidence that the property is undergoing repairs or renovations that contribute to the improvement of the property.

Unlike the full exemption criteria, as listed above, such improvements as new kitchens or bathrooms, new heating systems and other non-structural improvements can be considered for this discount.

Ongoing Council Tax charges

Once the exemptions and/or discounts have ended and the dwelling has been unoccupied for 12 months or more, a 100% surcharge (200% charge) rather than any further reductions will be applied to the account.

In setting its budget for 2026/2027, the Council has increased this to a 200% surcharge (300% charge) from 1 July 2026.

Please note that the exemptions will apply to both the Council Tax and water service charges, where applicable. The discounts and surcharges apply to the Council Tax charges only.

How to apply

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

• a valid email address
• evidence of the property being unoccupied and unfurnished
• documentary evidence of the works required or being undertaken at the property, such as receipts, invoices, schedule of works, photographs
• copies of any planning applications, building warrants or grants

Apply online for an unoccupied property reduction

Alternatively, if you are unable to complete our online application, please download and complete the under reconstruction exemption application (PDF, 265 KB) form and submit this along with documentary evidence of the property being unoccupied and the works that are required or being undertaken. This can be returned by post to Pullar House, 35 Kinnoull Street, Perth, PH1 5GD or by email to [email protected].

When the work has been completed, you are obliged to inform the Local Taxes team within 21 days of any change of circumstances.