Where a property is unoccupied and is held by a Trustee in Bankruptcy, it may be eligible for exemption.
If the property has been left unoccupied, it will be exempt from Council Tax charge for an indefinite period until the ownership of the property changes.
This exemption applies to Council Tax, water and wastewater charges.
Eligibility
To qualify the property must be vested in a permanent Trustee in Bankruptcy who would otherwise be the only person liable to pay the Council Tax.
The property may remain furnished.
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 applicable
- Documentary evidence of your bankruptcy
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
Confirmation will be required from the trustee to confirm that the property has been taken over as part of a bankrupt person's assets before any reduction can be awarded.
Share this page
