Can I Get a Council Tax Discount in Scotland?

Who this guide is for

People in Scotland who pay council tax, or live with someone who does, and want to know about discounts, exemptions, help on a low income and how to challenge a bill.

What this guide does not cover

• England or Wales: see the England guide or the Wales guide.
• Northern Ireland: there is no council tax. Homes pay domestic rates, run by Land and Property Services: see nidirect: A guide to rates.
• Council tax arrears and recovery: this guide does not cover them. Use the debt checker.
• Water and sewerage charges, how much your bill is, and the premium your council charges: ask your council.
• How to challenge your council tax band: this guide names the route only.

The questions that decide the answer

1. Where is the home? Scotland: this guide. England and Wales have their own guides. Northern Ireland has rates, not council tax.
2. How many adults live there, and does each of them count? See "Who is not counted".
3. Is anyone a student, disabled or on a low income? Each has its own rule below.
4. Is the home empty, or a second home? See "Empty homes and second homes".

Who is not counted

Not everyone who is 18 or over counts as an adult for council tax. Someone living with you is not counted if they are:

• a school leaver under 20
• a care leaver under 26
• a student or a student nurse
• a foreign language assistant
• on an apprenticeship scheme for a qualification accredited by Qualifications Scotland
• someone who has a severe mental impairment
• cared for somewhere other than their home, for example in a care home or sheltered accommodation
• a live-in carer for someone who is not their partner, spouse or child under 18
• in the UK on certain immigration resettlement schemes
• a diplomat

Single adult discount

• A household with only one adult resident may get a 25% discount. A single person who lives only with adults who are not counted may still get the 25% discount.
• Ask your council if you are eligible and how to apply.

Students

• A student does not have to pay council tax if everyone in the household is a full-time student, or if they live in halls of residence.
• A full-time student who lives with other adults who pay council tax may not need to pay towards it.
• If you are over 20, you count as a full-time student if you are in higher education, studying at least 21 hours a week on a course lasting at least 24 weeks a year. If you are under 20, you must be in further or higher education, studying at least 12 hours a week on a course lasting at least 3 months.
• Tell the council about your studies when you register for council tax.

Disabled people

• If your home is adapted for disability, you can apply to pay the rate for the band below: for example, Band D pays the Band C rate. A home already in Band A still gets a reduction: your council will tell you the amount.
• You may also get a discount or exemption if someone in your household has a severe mental impairment (also called significant cognitive difficulties). Apply through your council and get their form signed by your doctor.

Help on a low income: Council Tax Reduction

• The Scottish Government's Council Tax Reduction scheme is means-tested and managed by your council. It can reduce your bill by up to 100%.
• Your council checks your household income, savings and circumstances, including children, disability and benefits.
• To challenge a Council Tax Reduction decision, ask the council in writing to review it within 2 months of the decision. The council has 2 months to decide.
• If you still disagree, or the council has not decided within 2 months, appeal to the Local Taxation Chamber within 42 days.

Shared houses

• In a house in multiple occupation for council tax (separate households, each with its own rental agreement, sharing facilities), the owner pays the council tax, not the tenants, even if the rental agreement says tenants should pay.

Empty homes and second homes

• Most empty and unfurnished homes are exempt for 6 months after someone last lived there. A home undergoing repair or structural alteration may be exempt for up to 12 months.
• A home continuously unoccupied for more than 12 months can be treated as a long-term empty home: the council can charge a premium or give a discount of up to 50%.
• A second home is not anyone's main home, is furnished and is used at least 25 days a year. The council can charge a premium or give a discount of up to 50%. Used for fewer than 25 days a year, it is treated as an empty home.
• Until 1 April 2026, premiums in Scotland could be no more than double the usual council tax. That limit no longer applies, and each council decides the premium.
• If you are actively trying to sell or let the home, you may not have to pay a premium, but only if it has been empty for less than 2 years. A buyer of a home empty for over a year may not pay the premium for the first 6 months if they show they are renovating it.
• A home that is part of a dead person's estate may be exempt. The council can tell you for how long.

Challenging a bill

• Write to your council if you think the bill is in the wrong name, your home should be exempt, a discount or disabled reduction should apply, or you should not pay a premium. You cannot appeal just because the charge seems unfair.
• The council has 2 months to deal with it. If you disagree with its answer, or it has not replied within 2 months, you can appeal to the Local Taxation Chamber of the First-tier Tribunal for Scotland.
• Appeal to the Local Taxation Chamber within 4 months of the date you first told the council about the problem.
• Keep paying the amount on your latest bill while you dispute it.
• Your band is set by your local assessor, not the council. Challenge it through the assessor.

Common situations

• "I left care and I am 22, I live with my partner": as a care leaver under 26 you are not counted, so your partner may get the single adult discount.
• "I rent a room in a shared flat and got a council tax bill": if the flat is a house in multiple occupation for council tax, the owner pays. Ask the council.
• "The council says I have a second home but I only go 10 days a year": a furnished home used for fewer than 25 days a year is treated as an empty home.

Deadlines

• Council tax disputes: the council has 2 months; appeal to the Local Taxation Chamber within 4 months of first telling the council.
• Council Tax Reduction: ask for a review within 2 months of the decision, then 42 days to appeal.

Money figures

This guide gives no money figures.

Traps

• Using England or Wales rules: Scotland counts care leavers up to age 26 as not counted and has its own appeal route.
• Assuming premiums are capped at double: that limit ended on 1 April 2026.
• Missing the 42-day limit for a Council Tax Reduction appeal after the review decision.
• Stopping payments during a dispute: keep paying.