Council tax discounts and exemptions
You may be eligible for a discount on your council tax in special circumstances.
Reductions could be available if:
- you're the only resident aged 18 or over
- someone living in your home is disabled
- you're on a low income or benefits
- you live with someone who's on a low income
- your property is unoccupied for a short time or for a specific reason
- you're a full-time student
- someone from your household is in detention or prison
- your property is a purpose built holiday home
- someone living in your home has a severe mental impairment
- you live in a property that's tied to your job
- everyone who lives in the property is under 18 years old
- you are a care leaver
Citizens Advice Scotland provide a tool that can help you work out whether you are exempt from having to pay council tax or you are eligible for a discount or reduction in your bill.
Certain groups can also be ignored when we're counting the people in your home and calculating your council tax.
Long term empty properties
We double council tax when a property's unoccupied for 12 months or more - this is called the Long Term Empty Property Tariff and is designed to encourage you to deal with empty properties. There are a number of exemptions available so that you aren't unfairly penalised though.