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, summary warrants and sheriff officers: see the debt help guide for Scotland.
• 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.

What the rules depend on

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 who meets the conditions under Carers below
• in the UK on certain immigration resettlement schemes
• a diplomat

Care leavers under 26

• If you were looked after by a council on or after your 16th birthday and you are now 18 or over but under 26, you do not pay council tax if you live alone or only with other care leavers.
• If you live with someone who is not a care leaver, you are not counted, so the household may get a discount.
• You must apply to your council - it is not given automatically.

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.

Carers

• A carer is not counted if they meet either of two sets of conditions. Set 1, family and other carers: they care for someone for at least 35 hours a week on average. They live in the same home. The person is not their spouse, civil partner or partner, and not their own child under 18. The person is entitled to a top-rate qualifying benefit. Set 2, live-in care workers: they give care or support for a council, the Crown or a charity-only body. Or they are employed by the person they care for, who was introduced to them by a charity-only body. They work at least 24 hours a week. They are paid no more than £44 a week. They live in premises provided for the job.
• Qualifying benefits (top rate only): the higher rate of Attendance Allowance or Pension Age Disability Payment; the enhanced rate of the daily living part of Personal Independence Payment or Adult Disability Payment; the highest rate of the care part of Disability Living Allowance, Child Disability Payment or Scottish Adult Disability Living Allowance; Armed Forces Independence Payment; or certain constant attendance payments (your council has the list).
• Scotland's list is stricter than England's: lower rates do not count.
• The carer does not need to get Carer Support Payment or Carer's Allowance.
• Apply to your council, which may ask for proof of the benefit.

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. 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, appeal to the Local Taxation Chamber within 42 days of getting the council's review decision. If the council has not decided within 2 months, you can appeal without waiting.

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.

Backdating

• If you qualified for a discount, disregard or exemption earlier but did not apply, ask your council in writing to apply it from the date you first qualified, and give that date. If the council refuses, you can challenge the decision: see Challenging a bill.
• Council Tax Reduction can sometimes be backdated to before you applied. There are time limits, which depend on your age and where you live, so ask for backdating when you apply.

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 only one money figure: the £44 a week limit in the live-in care worker rule.

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.