Where an agricultural property becomes vacant, it may be exempt from charge.
This exemption applies to Council Tax, water and wastewater charges.
Eligibility
To qualify for exemption the property must:
- be unoccupied and unfurnished
- be situated on land used for agricultural or pastoral purposes
- have been previously occupied by someone employed on the land as an agricultural worker
This exemption includes woodlands, market gardens, orchards, allotments and lands used for the purpose of poultry farming.
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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