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Council Tax - Discounts and Disregards

Processing of requests and assessment of eligibility for a single person or other discount on their council tax.

Discounts - Occupied Property
You may be entitled to money off your bill. The basic level of Council Tax for a property is based on two adults resident.

A 25% discount may be granted if:

  • There is only one adult resident in the property or
  • There are two (or more) adult residents and all but one qualifies to be disregarded

A 50% discount may be granted if:

  • Each of the residents qualify to be disregarded

If you wish to claim a single occupancy discount please contact us.

Discounts - Unoccupied Properties
You may qualify for a reduction from paying Council Tax.

You may qualify for a 10% reduction in your council tax if:

  • The property is unoccupied
  • The property is unoccupied and earlier discounts/exemptions have run out

You may qualify for a 50% reduction in your council tax if:

  • The property is unoccupied and unfurnished and the 6 months exemption period has ended (6 months maximum)
  • The property is undergoing structural work (6 months maximum)
  • The property is job related
  • The property is a purpose built holiday home

If you wish to claim an unoccupied property discount please contact us.

Disregards
Disregards may be appropriate if one of the residents is in any of the following groups. The Disregard Application Form should be completed in each case and returned along with the appropriate supporting information as detailed.

The person is in prison.
Along with the disregard form we require a letter from your solicitor, the courts, or the prison confirming the date of committal, length of sentence and nature of offence.

The person is severely mentally impaired and gets a benefit or is the partner of someone who gets Job Seekers Allowance (JSA), which includes a premium for incapacity for work.

Along with the disregard form we require a certificate from doctor confirming severe mental impairment and photocopy of the award of one of the following benefits:

  • Incapacity benefit
  • Attendance allowance
  • Severe disablement allowance
  • The care component of a disability living allowance (higher or middle rate)
  • Increased disablement pension due to constant attendance need
  • Disability working allowance
  • Unemployability supplement/allowance
  • Constant attendance allowance
  • Income support which includes a disability premium
  • Partner's JSA which includes incapacity premium

The person is aged over 18 and child benefit is payable in respect of them.

Along with the disregard form we require a photocopy (or other confirmation) of award of child benefit.

The person is a student/student nurse
Along with the disregard form we require a certificate from the educational establishment confirming their student status. More information on Council Tax for students is available from Scottish Government.

The person is an apprentice

Along with the disregard form we require a letter from their employer confirming the period of apprenticeship, the qualification being undertaken and the person's wage/salary. More information on Council Tax for apprentices is available from Scottish Government.

The person is a Skillseeker
Along with the disregard form we require a letter from Training Provider confirming Skillseeker status. More information on Council Tax for skillseekers is available from Scottish Government.

The person is a long-term patient in a hospital/residential care home/nursing home/hostel
Along with the disregard form we require a letter confirming the date the person entered the hospital or home, together with an indication of the person's illness and the period they may be there.

The person is a care worker
A 'care worker' is someone who provides care or support (for at least 35 hours per week) but cannot include one of a couple living together as a husband or wife and giving care to their partner, nor can it include the parent looking after a child under 18. Along with the disregard form we require the name of the person being cared for, the number of hours care is provided and salary received (if any), the address at which care is being given, the relationship between the person giving and receiving care (if any) and the nature of any State Benefits received by the person being cared for. More information on Council Tax for care workers is available from Scottish Government.

The person has no income or capital of his/her own and is a member of religious community.

Their principal occupation must be:

  • Prayer and/or contemplation
  • And/or education
  • And/or relief of suffering and
  • They are dependant on that community for their material needs.

Along with the disregard form we require a letter from the religious community confirming the conditions detailed above.

The person is aged over 18 but under 20 and on the 30th of April previously was a student undertaking a qualifying course of education (including attending school).
Along with the disregard form we require a letter confirming the school/college attended, course undertaken and date of leaving school/college. More information on Council Tax for school leavers is available from Scottish Government.


The spouse or dependant of a student who is not a British citizen and is prevented from working or claiming benefits in the UK.
Please speak to your Immigration Control Centre to find out what supporting information we need.

The person is in Military detention
This must be for a period of more than 48 hours and does not relate to custody under open arrest. Along with the disregard form we require a letter confirming that the person is detained under:

  • The Army Act 1955 (9) or
  • The Air Force Act 1955(10) or
  • The Naval Discipline Act 1957 (11)

The letter should also include details of the period of the detention.

Related Information

Contact Details

 

Revenues Services - Council Tax

Carruthers House
English Street
Dumfries
DG1 2HP

Tel: 030 33 33 3005
Fax: 01387 260326

Contact Dumfries and Galloway Council T: 030 33 33 3000

Council Offices
English Street
Dumfries
DG1 2DD

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