Discounts and reductions

On this page we give you information on

  • Council Tax Discounts and Exemptions
  • Council Tax Reduction (this replaced Council Tax Benefit)

Council Tax Discounts and Exemptions

There are circumstances in which you may be entitled to a discount or exemption on the amount of Council Tax due.  Discounts may be available if you are the only adult aged 18 or over in the property.  Also, some people are not counted when deciding how many adults are resident in a property.  If you think you may be eligible for a discount please select the appropriate link on the right.

  • single occupancy discount 
  • Apprentices 
  • Paid and unpaid care workers 
  • Residents who are in receipt of Child Benefit 
  • Full time students 
  • People who are resident in hospital or care/nursing home 
  • Mentally impaired and receiving benefit 

A dwelling which is no-one's sole or main dwelling may also be eligible for a 10% or 50% discount.  The table below summarises what type of properties are eligible and you should use this application form:
Application for Council Tax discount for a property which is unoccupied 

10% Discount 50% Discount
Second home/Holiday Home Unoccupied periods prior to 1 April 2010
Empty periods between tenants of furnished lets Empty property after the six months exemption for an unoccupied and unfurnished has finished (maximum six months at 50%)
Empty property after earlier exemptions or discounts have run out Job related dwelling (e.g. clergy)
  Six months from the date of purchase of any property that is undergoing or requires major repair work to render it habitable or is undergoing structural alteration
  Purpose built holiday homes

There are some circumstances when a property may be exempt from Council Tax.  Please select the appropriate application form from the list on the right:

  • The property is unoccupied and unfurnished for up to six months 
  • The property is incapable of being lived in because it is being structurally repaired, improved or reconstructed (up to 12 months from the date property last occupied) 
  • All the residents are full time students or under the age of 18 

Help for people with Disabilities
If you or someone who lives with you has a disability, you may be entitled to a Council Tax discount.  Please use the link on the right if you think you are eligible.

Council Tax Reduction

Council Tax Reduction is a means tested reduction scheme administered by the Council on behalf of the Scottish Government. It replaced the Department for Work and Pensions Council Tax Benefit scheme from 1 April 2013. You can apply for Council Tax Reduction if you are:

  • A tenant (local authority, social landlord or private landlord)
  • An owner-occupier

For us to proceed with your application, you will need to provide us with proof of your identity, National Insurance number, income, savings and all capital.  This information is also required for your partner if you have one. If you are living together as a couple your income is assessed jointly.  

Benefit or reduction is normally paid from the Monday after we receive your claim form, so you should register your claim as soon as possible. You can do this using our Benefit Claim Enquiry Form. Complete and return this to us as soon as possible and we will then contact you for further information about completing the more detailed full claim form. 

If your own income is too high for you to qualify for Housing Benefit and/ or Council Tax Reduction but someone else in your household is on a low income, you may be entitled to an Alternative Maximum Council Tax Reduction (previously known as a Second Adult Rebate) of up to 25% of your Council Tax liability. It is important you do not delay in applying as in most cases we are not able to backdate Council Tax Reduction even if you would have been entitled to an award if you had claimed earlier.

If you require further information telephone 0300 123 4510 and ask for the Council Tax section.