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Scotland

Council Tax

These pages describe the rules about who has liability for council tax, and which properties are exempt.  It also gives details about the various types of help towards paying for council tax.

Liability and exemptions

These pages explain who is liable for council tax and which properties are exempt. 

Help with paying council tax

The amount payable for council may be reduced in three ways, and these are applied in a certain order. The liable person may be eligible for more than one category of reduction. 

Disability reduction scheme

The disability reduction scheme aims to ensure that a disabled person does not pay more council tax because s/he lives in a larger property than s/he would have needed if s/he were not disabled, or lives in a house where the living area available for normal use is reduced. 

Council tax discount

This page advises on the discounts available based on household size and type. 

Council tax reduction

The rules on council tax reductions. 

This content applies to Scotland

Last updated: 16 August 2017