Where the liable person of an unoccupied property is a student, you may be able to claim council tax exemption.
If the property is unoccupied, it will be exempt from Council Tax charge if the person who is liable is a student who has their sole or main residence elsewhere.
This exemption applies to Council Tax, water and wastewater charges.
Eligibility
To qualify as a student you must either be:
- a full time student studying at a prescribed educational establishment for 21 hours per week and 24 weeks a year
- under 20 years old, have left home and be studying towards a qualifying course for at least 12 hours per week for 3 months (qualifying courses include A levels, Highers, HNC's, HNDs and Level 4 SVQs)
- a foreign language assistant
- a student nurse
The property may remain furnished while unoccupied.
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 student status as detailed above - please note an acceptance letter from the College or University is not sufficient
Apply online for an unoccupied property reduction
Alternatively if you are unable to complete our online application, please download and complete the unoccupied property exception (PDF, 277 KB) and student certificate (PDF, 152 KB) forms. These must be submitted along with evidence of the property being unoccupied and your student status. 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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