An unoccupied dwelling, such as an empty granny flat, which is difficult to let separately, may qualify for exemption.
If the property has been left unoccupied, it will be exempt from Council Tax charge for an indefinite period until reoccupied.
This exemption applies to Council Tax, water and wastewater charges.
Eligibility
To qualify the property must:
- form part of premises which include another dwelling, or
- be situated within the grounds of another dwelling, and
- be difficult to let separately from the other dwelling
The person liable for the property must have her/his sole or main residence in the other dwelling.
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 possible
- Documentary evidence that the property forms part of premises which include another dwelling e.g. plans of the property, leases, solicitor's letters
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. 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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