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- Who qualifies for the 25% single person discount?
- How can a second adult in the house leave the 25% intact?
- How do you apply for the single person discount?
- What happens when your household changes?
- What can you do if the council removes your discount?
- Can the discount help if you already owe council tax?
- Related guides
- Frequently asked questions
The single person discount takes 25% off the council tax for a dwelling where only one adult is counted as resident. Adults who are disregarded are not counted, so a second adult in the house does not always cost you the discount.
The discount and the 25% both come from section 79 of the Local Government Finance Act 1992, which gives it where there is one resident and, separately, where there are two or more residents and all but one are disregarded.
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That second limb is the useful one. Living with someone else is not the end of the discount if that someone is a student, an apprentice, a care leaver under 26 or a live-in carer.
Below is who qualifies, how the count works, and what to do when the household changes.
Who qualifies for the 25% single person discount?
You qualify where the dwelling is your sole or main residence and you are the only resident counted as an adult. Section 79(1) gives the discount and section 79(3) fixes the appropriate percentage at 25%.
The test is about counted residents, not relationships
It does not turn on whether you are single, on who pays the bill, or on whose name is on the tenancy. It turns on how many resident adults are left once the disregards have been applied.
The percentage itself is fixed by statute rather than set locally. Section 79(3) puts the appropriate percentage at 25%, and section 79(2)(b) gives twice that where every resident is disregarded and no exempting class applies.
Sole or main residence decides where the discount attaches
The discount attaches to the dwelling that is your sole or main residence. Where you own or rent more than one property, only one of them can be that.
Where a partner works away for most of the week, the question is where their sole or main residence is rather than how many nights they spend at each address. What makes you liable to pay council tax covers how residence and liability fit together.
How can a second adult in the house leave the 25% intact?
Because a disregarded resident is taken out of the count before the discount is worked out. Where two or more people live in the dwelling and all but one are disregarded, the result is the same 25% as living alone.
Who is taken out of the count
Full-time students, student nurses, apprentices and youth training trainees, people who are severely mentally impaired, care leavers under 26 and live-in carers are among the disregarded categories. The conditions attached to each come from the Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003.
Two of them have their own rules worth reading before you apply. Whether students pay council tax sets out the two separate student tests, and the severe mental impairment exemption sets out the certificate and the qualifying benefits.
Each disregard has its own conditions to meet
A disregard is not a status the household chooses. A student has to meet the 24-week and 21-hour test, or the separate route for someone under 20.
A resident disregarded for severe mental impairment needs a certificate from a registered medical practitioner and has to meet the benefit condition. Say on the application which disregard you are relying on for each person.
What each household actually adds up to
The middle column is the whole game. Work out the counted adults first, then read the outcome off the right-hand column.
| Who lives in the dwelling | Counted adults | What applies |
|---|---|---|
| One adult living alone | 1 | 25% discount |
| One adult and one student nurse | 1 | 25% discount |
| One adult and one full-time student | 1 | 25% discount |
| One adult and one apprentice | 1 | 25% discount |
| One adult and one live-in carer | 1 | 25% discount |
| One adult and one care leaver under 26 | 1 | 25% discount |
| One adult and one adult disregarded for severe mental impairment | 1 | 25% discount |
| Three adults, two of them disregarded | 1 | 25% discount |
| Two adults, neither disregarded | 2 | No discount |
| Three adults, one disregarded | 2 | No discount |
| Every resident disregarded, with no exempting class in point | 0 | 50% discount |
| Every resident a full-time student | 0 | Exempt under Class 10, not discounted |
| Every resident disregarded for severe mental impairment | 0 | Exempt under Class 23, not discounted |
The last three rows are where a discount stops being a discount. Where nobody in the property counts, the outcome is either a 50% discount or, under the right class in the Council Tax (Exempt Dwellings) (Scotland) Order 1997, no bill at all.
Being disregarded is not the same as not being liable, because liability runs down a separate hierarchy and a disregarded adult can still be the person named on the bill. Joint liability with a partner covers what that means when a household splits up.
How do you apply for the single person discount?
Apply to the council that issues your bill, giving your council tax reference and the date the household changed. That date sets the period the award covers, so it is worth getting right first time.
What you can send with the application
- Your council tax reference number, taken from a recent bill.
- The date the other adult stopped living there as their sole or main residence.
- A forwarding address for anyone who has left, if you have one.
- Evidence of any disregard, such as a certificate from a college or university.
- A short list of everyone now living at the address, with dates of birth for anyone under 18.
Each of the 32 councils takes its own applications. Official Scottish guidance on council tax sits on mygov.scot, and your own council’s website carries its application form.
Ask about earlier periods in the same message
Put the request for an earlier period in the application itself rather than waiting for the revised bill. There is no statutory maximum backdating period for a council tax discount, and entitlement runs from the date the conditions were met.
Council Tax Reduction is a separate scheme with firm backdating periods of its own, so the two do not answer the same question. What council tax discounts are available sets both out side by side.
It is worth checking the other reliefs at the same time, including the disabled band reduction and Council Tax Reduction.
Check the revised bill against what you reported
Ask the council to confirm the dates it has applied the discount from and the revised instalment figure. Query anything that does not match the change you reported.
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What happens when your household changes?
Tell the council the date the household changed. Where a discount has been applied for a period after that date, the account will be adjusted, so reporting it promptly keeps the adjustment small.
The changes that move the count
A disregard ends when its own conditions stop being met, which can fall in the middle of a year. A student finishing a course in June changes the count from that date rather than from the start of the next academic year.
| What happens | What it does to the discount |
|---|---|
| A second adult moves in and is not disregarded | The count goes to two, and the discount ends from that date |
| A second adult moves in and is disregarded | The count stays at one, and the 25% continues |
| A resident student finishes their course | The disregard ends with the course, so the count rises |
| An apprentice finishes their training | The disregard ends, so the count rises |
| A care leaver turns 26 | The disregard ends, so the count rises |
| A partner works away during the week | Nothing changes unless the dwelling stops being their sole or main residence |
| A visitor stays for a while | Nothing changes unless the dwelling becomes their sole or main residence |
The bottom two rows turn on sole or main residence rather than on presence. A visitor and a partner working away do not end the discount on their own.
If the person moving in is disregarded
Report the move anyway and say which disregard you think applies. Send whatever evidence you have of it at the same time, because the discount only continues if the new arrival is genuinely out of the count.
Changes that work in your favour
A second adult leaving, a resident starting full-time study, or a resident meeting the severe mental impairment conditions can each take the household down to one counted adult. Each runs from the date the change happened rather than the date you reported it.
Report those in writing too. The date is the thing being decided, and a dated message is better evidence.
What can you do if the council removes your discount?
Ask in writing for the reasons and the exact dates being used, then answer with evidence about who was actually resident. If the decision stands, a council tax liability appeal goes to the Local Taxation Chamber of the First-tier Tribunal for Scotland.
What you can put in the reply
- A tenancy agreement or mortgage statement showing who lives at the address.
- Utility bills or bank statements in your name only, covering the period in dispute.
- Written confirmation from the other person of where they were actually living.
- If the council has told you which record prompted the review, whatever answers that record directly.
Give the dates in the same order the council gave them to you, so each date range is answered with the same date range.
The appeal route, and the body that no longer exists
The Valuation Appeal Committee and the Council Tax Reduction Review Panel both closed on 1 April 2023, and their work transferred to the Local Taxation Chamber. Ask the council which appeal route and deadline it says applies to your decision, and put the appeal in writing.
The deadline recorded for a liability appeal is four months. Confirm the current position with the chamber or a money adviser before you rely on a date.
A Council Tax Reduction dispute goes a different way. You request a review from the council within 2 months, the council has 2 months to redetermine, and the appeal follows within 42 days.
Keep the account moving while it is argued
Pay what you can while the query is open, and ask the council what it wants you to pay in the meantime. A missed instalment starts the reminder and final notice sequence.
Can the discount help if you already owe council tax?
Yes. Taking a quarter off the ongoing charge makes an arrangement on the arrears easier to keep up, and where the award reaches back it cuts the older balance as well.
Where the account already is
Unpaid council tax runs through a reminder, then a final notice, then an application for a summary warrant that adds a 10% statutory surcharge. What happens if you do not pay your council tax sets out each stage and what to do at it.
Ask about a special payment arrangement for the arrears, and how to set up a council tax payment arrangement covers what to put in the offer.
Our council tax debt advice page covers the rest. Free help is also available from Citizens Advice Scotland, StepChange, Money Advice Scotland and National Debtline.
Frequently asked questions
How much is the single person discount in Scotland?
It reduces the council tax for the dwelling by 25% where only one adult is counted as resident. Section 79(3) of the Local Government Finance Act 1992 fixes that percentage.
Who counts towards the number of adults for the discount?
The discount turns on the number of resident adults counted once the disregards have been applied. Where two or more people live in the dwelling and all but one of them are disregarded, the result is the same 25% as living alone.
Can you get the single person discount if a student lives with you?
Yes, where the student is disregarded and you are the only other resident. The household then has one counted adult, which is the same position as living alone.
What if your partner works away during the week?
The question is where their sole or main residence is, not how many nights they spend at each address. Set out the arrangement and the dates in writing and let the council decide on the facts.
Can the single person discount be backdated in Scotland?
There is no statutory maximum backdating period for a council tax discount, and entitlement runs from the date the conditions were met. How far back a council goes is discretionary and evidence-led, so practice varies and it is worth asking in writing.
What happens if you forget to tell the council someone moved in?
Tell the council the date the household changed. Where a discount has been applied for a period after that date, the account will be adjusted, so reporting it promptly keeps the adjustment small.
Is there ever a 50% council tax discount?
Yes. Where every resident of the dwelling is disregarded and no exempting class applies, the discount is 50% rather than 25%.
Can you claim the discount and Council Tax Reduction together?
Yes. The discount turns on who lives in the property and Council Tax Reduction turns on income, so they are assessed separately and can both apply to the same bill.
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Written as general information about Scottish debt law rather than regulated financial or legal advice, and your own circumstances may change the answer. Free, impartial help is available from Citizens Advice Scotland, StepChange, Money Advice Scotland and National Debtline.