Check if you can get a council tax reduction or discount
If you’re on a low income or you’re disabled, your council tax could be reduced to make it more affordable.
You could also get a discount if you live alone, or you live with someone who's exempt from council tax.
Prioritise paying your council tax, because the council can take you to court if you do not pay it.
If you're behind on payments, check our guidance on dealing with council tax arrears.
Getting a reduction if you're on a low income or disabled
You could get a council tax reduction if:
you're on a low income
you get benefits
you or someone who lives with you needs a live-in carer
you or someone who lives with you is disabled and your home is adapted or there’s an extra room to meet their needs
You may be asked to provide a letter of support from a health professional such as a doctor or a nurse.
Each council will have their own rules about who can get a reduction and how to apply.
Contact the council tax team to find out if you’re eligible.
What a council tax reduction covers
Council tax bills are split into two parts:
a charge for council tax
a charge for water and waste
A council tax reduction only reduces the charge for council tax. This means if you get a council tax reduction, you'll still have to pay some water and wastewater charges.
If your bill is not reduced completely you’ll need to pay the rest of the council tax bill yourself.
If you're having difficulty paying, get money and debt advice as soon as possible. An adviser can help you draw up a budget.
Getting a single person discount
If you live on your own you can have your council tax bill reduced by 25%. This includes the water and wastewater charge.
You can also get a 25% council tax discount if you normally live with someone but they’re away from home in:
hospital
prison
a residential care home
If you live with people who are exempt
You can have your council tax and water bill reduced by 25% if you’re the only person liable for council tax in your home.
People who are not liable to pay include full-time students, apprentices, and people with certain learning disabilities or mental impairments.
Use the Citizens Advice council tax tool to check if you could get a discount.
Getting a discount if you own an empty home
If you own a property that's empty and unfurnished, you could get:
a council tax exemption for up to 6 months
a discount of up to 50% for the following 6 months
After this, the council can charge you double your normal council tax bill. This is sometimes called an unoccupied property premium or levy.
If you own a property that cannot be lived in because it needs major structural repair, you can get an exemption for a year.
If you bought a property that had already been empty for at least 12 months, your discount will only be 50% for up to 12 months.
Contact the Scottish Empty Homes Partnership for advice on:
checking if you can get a council tax discount or exemption
selling or renting out your empty property
doing repairs and renovations
If you own a second home
The council can charge up to double the normal council tax rate. This applies if the home is not your main home, but is lived in for at least 25 days of the year.
If you own a purpose-built holiday home that cannot be lived in full-time, for example a chalet or a mobile home, you can get a 50% council tax discount.
Applying for a discount or reduction
Some councils might have a form you can use to apply in their office or online.
Otherwise you can send the council tax team a letter to apply for a council tax reduction or discount.
Include the following in your letter:
your name
the name of the person eligible for the reduction, if it's not you
your council tax account number
your address and contact details
an explanation of your circumstances
Keep paying your council tax bill in full while you wait for the council's response.
If you have been entitled to a discount for a while, ask to have it backdated. This means you may get some money back from the council.
If your circumstances change
Tell the council tax team immediately if you have a change in your circumstances. If you do not, and the change means you’re no longer entitled to a discount, the council can fine you.
Use our letter template to report any changes to the council
If you think your council tax bill is wrong
If you disagree with your bill write a letter to the council tax team, telling them:
you’re appealing your bill
which part of the bill you think is wrong
the reason that the bill is wrong
Use our letter template for council tax appeals. Copy and paste the sample text and personalise it with your details.
Letter template: appeal your council tax bill
Subject: Council tax bill appeal
To the council tax team
I'm writing to appeal my council tax bill. My reference number is <the number on your council tax bill>.
I believe my bill is incorrect because <explain why, for example: I am exempt from council tax / I am eligible for a reduction that has not been applied>.
I have attached the following evidence: <for example: proof of student status / proof of income>.
I ask that you update my council tax account accordingly and confirm when the change will take effect.
Please contact me if you need any further information.
Thank you
<your name>
<your address>
<your phone number>
You can also send the letter as an email attachment or through the post:
Word template: council tax bill appeal (docx, 23 kb)
OpenDocument template: council tax bill appeal (odt, 8 kb)
The council should respond within 2 months. If the council agrees that your bill is wrong, the money will be taken off your bill in future or paid back to you.
You must continue to pay the bill as normal while you wait for a response, even though you think the bill is wrong.
If you need support with your council tax bill, contact your local Citizens Advice Bureau.
Last updated: 24 July 2024
Housing laws differ between Scotland and England.
This content applies to Scotland only.