Can I pay less Council Tax
You may be eligible for a Council Tax reduction. Read our FAQ’s below to see if you are entitled to a discount.
Frequently Asked Questions (FAQs)
You will need your reference number and online key from your most recent Council Tax bill.
Council Tax Reduction may be available for those on low income for more information please visit the benefits explained page.
Reductions are available to some residents depending on their circumstances. The Scottish Government’s Council Tax Reduction scheme is available to:
- Tenants (local authority, social landlord or private landlord)
- An owner-occupier.
We need (for you and your partner, if applicable) the following information
- Proof of identity
- National Insurance number
- Income, savings and all capital.
If you are the only person over 18 living at the property, you may be entitled to a discount. Visit our discounts and reductions page.
You only need to tell us if you are claiming any discounts for Council Tax. Changes in your circumstances can affect your entitlement. For example, 18 is the age that the Council Tax Reduction scheme changes dependants to non-dependants. If your circumstances have changed please fill in this form.
We don’t include full time students in the total number of adults for Council Tax. If all the residents of a property are full time students then you may be eligible for an exemption. If you are a single person living with students then you may be eligible for a discount. More information on the discounts and reduction page.
The table below shows what Exemptions, Discounts and Premiums are applicable for certain types of unoccupied properties:
|
Type of property |
From 1 April 2019 |
|---|---|
|
Unoccupied and Unfurnished |
No charge for up to 6 months from the date the property was last occupied |
|
|
50% Discount after 6 months up to 12 months |
|
|
200% charge after 12 months |
|
Unoccupied and Unfurnished properties marketed for sale or rent |
No charge for up to 6 months from the date the property was last occupied |
|
|
50% Discount after 6 months up to 12 months |
|
|
10% Discount after 12 months up to 24 months |
|
|
200% charge after 24 months |
|
Unoccupied but furnished properties |
10% Discount for up to 12 months from the date the property was last occupied |
|
|
200% charge after 12 months |
|
Unoccupied but furnished properties marketed for sale or rent |
10% Discount for up to 12 months from the date the property was last occupied |
|
|
10% Discount after 12 months up to 24 months |
|
|
200% charge after 24 months |
|
Unoccupied and Unfurnished New Build properties |
No charge for up to 6 months from when the property was first added to the Council Tax Valuation list |
|
|
50% Discount after 6 months up to 12 months |
|
|
100% charge after 12 months up to 24 months |
|
|
200% charge after 24 months |
|
Unoccupied and Undergoing (or has undergone) major repair works or structural alteration |
No charge for up to 12 months from the date the property was last occupied |
|
|
200% charge after 12 months |
|
Unoccupied and Undergoing (or has undergone) major repair works or structural alteration and marketed for sale or rent |
No charge for up to 12 months from the date the property was last occupied |
|
|
10% Discount after 12 months up to 24 months |
|
|
200% charge after 24 months |
|
Newly purchased properties which remain unoccupied and are requiring major work to render it habitable or undergoing structural repair to bring them back in to use |
50% Discount for up to 6 months from when the property was purchased |
|
|
200% charge after 6 months |
|
Properties purchased after 1 April 2019 that have been empty for more than 12 months and remain unoccupied whilst undergoing modernisation/renovation to bring the property back into use |
100% charge for 6 months
|
|
|
200% charge after 6 months |
|
Furnished properties which are no one’s sole or main residence but are lived in for at least 25 days per year (Second Homes) |
100% charge |
To find out more about Discounts and Exemptions or to apply for these visit our webpage.
If work to the property makes it incapable of being lived in, you may qualify for a discount. The discount is for a maximum of 12 months from the date the property was last occupied.
Empty properties are exempt if:
- They are being structurally repaired
- They have been unfurnished for less than six months
- The person responsible for paying Council Tax has died.
Occupied properties may be exempt if the occupiers are all:
- Under 18
- Full time students
- People who are severely mentally impaired.
You do not pay Council Tax for the period of any exemption.
A person living alone may get a 25% discount. This discount may apply if only one of the residents is liable for council tax. If no one living in the property is eligible for Council Tax, we may grant a 50% discount. Some examples of people who are not eligible are:
- Those aged under 18
- Students
- Those in long-term care
- People with a severe mental impairment
- Apprentices.
Second homes that are not the main residence may get a 10% discount. Our Discounts and Reductions page has more information and applications forms.