If a property has been left unoccupied because someone has moved elsewhere to provide or receive personal care, it may qualify for council tax exemption.
Eligibility
To qualify for a reduction you must leave your home to either:
- go to someone's home to be cared for as a patient
- go to someone's home to look after them as a carer
The reason for requiring care must be one of the following:
- Disablement
- Old Age
- Illness
- Past or present alcohol or drug dependence
- Past or present mental illness/disorder
For this exemption to be considered, the property must remain unoccupied for the whole period of time after it stopped being used a sole or main residence. The person may not return for weekends or occasional nights at the home.
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
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
Share this page
