Council Tax Discounts (Scotland)

What council tax discounts can you get in Scotland?

Many households in Scotland pay more council tax than they need to, simply because a discount or reduction has not been applied. This page explains the main council tax discounts, who is “disregarded”, how Council Tax Reduction works for people on a low income, and how to claim what you are entitled to. If you are already behind, there is also help available.

How we can help:

• We check whether a discount or reduction should apply to you
• We help you understand what you may be entitled to
• We speak to your council on your behalf
• We help with council tax arrears or a wage arrestment
• Free, confidential help – with no obligation

Watch: how council tax works in Scotland and what to do if you fall behind.

Single person discount

A council tax bill is worked out on the basis that at least two adults live in the property. If you are the only adult living there, you are entitled to a 25% discount, often called the single person discount. You claim it from your council, and it continues until your circumstances change, for example if another adult moves in.

People who are “disregarded”

Some adults are not counted when the council works out how many people live in a property. These people are “disregarded”, and if ignoring them leaves only one counted adult, you can still get the 25% discount. People who are usually disregarded include:

• Full-time students and student nurses;
• Apprentices and youth trainees on low pay;
• 18 and 19 year olds who are still at school or college, or who have just left (school and college leavers are disregarded until 30 November);
• People who are severely mentally impaired (with a medical certificate and a qualifying benefit);
• Long-term hospital patients and people living in a care home;
• Carers who look after someone for at least 35 hours a week, where the person cared for gets a qualifying disability benefit (this does not apply to caring for a partner, or a child under 18);
• Low-paid live-in care workers;
• People in prison or detention (except where this is for not paying council tax or a fine);
• Members of religious communities;
• People living in hostels or night shelters;
• Diplomats and members of visiting armed forces.

What if everyone in the home is disregarded?

If every adult in the property is disregarded, the discount is usually larger. In many cases the bill is reduced by 50%. In some situations the property is fully exempt and there is no bill at all, for example a home where everyone is a full-time student, or where everyone living there is severely mentally impaired. Your council can confirm exactly how your household is treated.

Students and council tax

Full-time students are disregarded, and a property where everyone living there is a full-time student is normally exempt, so there is no council tax to pay. If a student lives with one adult who is not a student, that adult is usually the liable person but can claim the 25% discount, because the student is disregarded. It is always worth checking your exact situation with the council, as student status has to be confirmed.

Council Tax Reduction for people on a low income

Council Tax Reduction (CTR) is separate from the discounts above. It is a means-tested scheme for people on a low income, and it can reduce your council tax by up to 100%, depending on your income, savings and who lives with you. It replaced Council Tax Benefit on 1 April 2013 and now supports around 450,000 households in Scotland. You apply for it through your council, and you can receive it at the same time as a discount such as the single person discount.

One point worth knowing: Council Tax Reduction lowers your council tax but does not automatically reduce the water and waste water charges on your bill. A separate reduction of up to 35% may be available on those charges for households on low incomes.

Second adult rebate

If your own income is too high to qualify for Council Tax Reduction, but you share your home with another adult who is on a low income, is not your partner, and does not pay you rent, you may instead qualify for a second adult rebate. This is part of the Council Tax Reduction scheme in Scotland, and it is based on the second adult’s income rather than yours. Your council can work out whether you would be better off with Council Tax Reduction or second adult rebate.

Disabled band reduction

If someone in your home is disabled and the property has been adapted to meet their needs, for example an extra room, an additional bathroom or kitchen, or enough space to use a wheelchair indoors, you may qualify for a disabled band reduction. Your bill is then charged as if your home were in the band below your actual band (and there is still a reduction if you are already in Band A). We cover this in more detail on our council tax disabled reduction guide.

Second and empty homes

Second homes and long-term empty homes are treated differently, and the rules have tightened. Rather than a discount, many councils now charge more on these properties. Since April 2024, councils can charge up to double the normal rate on a long-term empty home or a second home. Short-term or recently empty properties may still get a temporary exemption or discount in some circumstances, so it is worth checking your council’s current policy.

How to claim a discount, and reporting changes

Discounts and reductions are not always applied automatically, so if you think you qualify, it is worth contacting your council to claim. A council can identify some discounts from information it already holds, it can send you a form to complete, or you can ask it to look at your case.

Discounts are assessed on a daily basis, so if your circumstances change, your entitlement can change too. You must tell your council within 21 days of a change that could reduce or end a discount you are getting, such as another adult moving in. If you do not, the council can charge a £50 penalty, and you may have to repay any discount you were not entitled to.

If you are struggling to pay

If you are behind on your council tax, applying for the right discount or reduction can help, but it is also important not to ignore any arrears. A missed payment leads to a reminder, then you can lose the right to pay by instalments, then the council can obtain a summary warrant (which adds a statutory 10%) and instruct sheriff officers, who may use a wage arrestment. The good news is that this can be stopped, removed or avoided, and there are several routes to deal with the arrears:

See our full wage arrestment solutions overview, or read more about council tax in Scotland.

Council tax discounts at a glance

Frequently asked questions

Where to find free, impartial information

As well as speaking to us, you can read more about council tax discounts and reductions from these independent, official sources:

• mygov.scot – Council Tax (Scottish Government)
• mygov.scot – Council Tax Reduction
• Citizens Advice Scotland – Council Tax Reduction
• National Debtline – Council tax arrears (Scotland)
• MoneyHelper – Dealing with debt (government-backed)

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