If a property was previously occupied by students, the landlord may be eligible to apply for exemption when it becomes vacant.
Exemption can be awarded for up to 4 months from the date the property was last occupied.
This exemption applies to Council Tax, water and sewerage charges.
Eligibility
To qualify the property must:
- have been previously occupied by students (see our Students page for further information on qualifying criteria)
- have been occupied for a period of 6 weeks or more prior to applying for exemption
- be re-occupied by qualifying students
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, if possible
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 evidence of the property being unoccupied. This can be returned by post to Pullar House, 35 Kinnoull Street, Perth, PH1 5GD or by e-mail to localtaxes@pkc.gov.uk
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