If a property is vacant because the sole resident is in hospital as a long-term patient or in a care home, it may qualify for council tax exemption.
This exemption applies to Council Tax, water and wastewater charges.
Eligibility
You can apply if you:
- have moved into a care home on a permanent basis
- have moved into hospital on a long-term basis and can no longer be considered as solely or mainly resident in your home (a short stay does not count)
How to apply
In order to complete our online application, you will be required to supply:
- A valid e-mail address
- Evidence of the property being unoccupied and unfurnished, if possible
Apply online for an unoccupied property reduction
If you are applying for a reduction because you are in a care home, a member of the team will contact the home to verify your application.
If the property is unoccupied due to being resident in hospital, a document is required to be completed by a doctor at the hospital. This can be downloaded during the application process or can be issued to you.
Alternatively, if you are unable to complete our online application, please download and complete the hospital certificate (PDF, 62 KB) and unoccupied property exemption (PDF, 277 KB) forms. These 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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