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Home Page > Housing > Council Tax > Council Tax - Discounts and Reductions > Council Tax Discounts and Disregarded Persons

Council Tax Discounts and Disregarded Persons

Council Tax is a property tax with personal elements. The full charge is based on two people living in a property, known as being resident. If there are no residents or only one resident a reduction can apply. Some people qualify to be disregarded when calculating the number of residents.

You must meet certain criteria to be awarded a discount or to be disregarded for the purposes of calculating Council Tax. Dumfries and Galloway Council has no discretionary powers to award a reduction where the criteria are not met. We may ask you to provide written evidence when you make an application.

25% discount

If you are the sole adult permanently resident in your property you can apply for a 25% single occupant discount.


50% Discount

Purpose Built Holiday Homes

A purpose built holiday home is one which is used for holiday purposes and which cannot be occupied throughout the whole year, in accordance with licence or planning permission regulating the use of the site or by reason of their construction or facilities.

Job Related Dwellings

A job related dwelling is:

  • one which is provided by reason of your employment to you or your spouse where it is necessary for the performance of your duties of employment or
  • where the dwelling is provided for better performance of your duties of employment or
  • where there is a special threat to the employee's security and special security arrangements exist or
  • Where you or your spouse is a minister of religion and it is used as a residence from which you perform your duties or
  • Where you or your spouse are required to live under a contractual arrangement to carry out a particular trade, profession or vocation.

This may not apply if you are a director of the company providing the accommodation or of an associated company.

Properties requiring major repair

If your property is unoccupied and unfurnished and is undergoing major repair or reconstruction and the full period of exemption has not been granted, you may be entitled to a partial exemption. If you have bought this property within the last 6 months and it requires major repair, you may be entitled to a 50% discount for up to 6 months from the date of purchase.

Unoccupied and unfurnished properties

An unoccupied property is no one's sole or main residence. The property must be completely unfurnished with the exception of fixtures and fittings. This discount can only be applied for a maximum of 6 months and is awarded on the property not the individual. If the previous liable person has already qualified for all or part of this discount you will only be entitled to the remainder.


10% Discount

Second homes

A second home is a furnished property which is no one's sole or main residence and which is lived in for at least 25 days during any 12 month period.

Unoccupied properties

An unoccupied property is one which is no one's sole or main residence, but which is not a second home. It can be furnished or unfurnished. If it is unoccupied and unfurnished the 10% discount applies when all other applicable exemptions or discounts have expired.


Disregarded Persons

You may be entitled to be disregarded for the purposes of calculating Council Tax if you meet the criteria under one of the categories listed below. You must apply to be disregarded and we will ask you to give us some written evidence.

  • persons in detention

pdf icon Download the persons in detention disregard application form [39kb]

  • severely mentally impaired

pdf icon Download the Disregarded (Severely Mentally Impaired) application form [48kb] 

  • persons in respect of whom child benefit is payable

pdf icon Download the child benefit in payment disregard application form [41kb]

  • students

pdf icon Download the student disregard application form [41kb]

  • apprentices

pdf icon Download the apprentice disregard application form [45kb]

  • student nurses
  • youth trainees
  • hospital patients
  • patients in care homes
  • care workers

pdf icon Download the carer disregard application form [46kb]

  • school and college leavers
  • visiting forces
  • religious communities

pdf icon Download the religious community disregard application form [37kb]

  • hostel/night shelter residents
  • spouses and dependents of non British students where they are excluded from taking paid employment or claiming benefits.

If you would like further information on any of these categories or would like to request an application form that is not available above, please call the Council Tax enquiry line on 030 33 33 3005 or call into your local Customer Service Centre.

Related Information

Contact Details

 

Council Tax Enquiry line

Tel: 030 33 33 3005
Email this contact

Contact Dumfries and Galloway Council T: 030 33 33 3000

Council Offices
English Street
Dumfries
DG1 2DD

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