Council tax discount

Council tax is based on the assumption that there are at least two adults aged 18 or over living in the property. If there is only one adult living in the property, a discount will apply. In addition, some people are disregarded, which means that the council tax will be calculated as if they do not live there.

Any discount will be applied after any disability reduction but before any council tax reduction.

This content applies to Scotland

Amount of discount

The discount will be:-

  • 25 per cent if there is one adult counted as living in the property (a single person’s discount)

  • 50 per cent if everyone in the property is disregarded and therefore no-one is counted as living there.

People disregarded

The following people are disregarded when counting the number of people living in a property for the purposes of a discount:[1]

  • people aged 18 or under for whom child benefit is still payable

  • recent school and college leavers who are under 20

  • students up to age 20 studying up to Scottish Higher National Certificate or equivalent

  • Care leavers

  • foreign language assistants

  • full time student attending college or university [2]

  • a person with diplomatic, Commonwealth or consular privilege or immunity

  • spouse or dependants of foreign students

  • apprentices

  • youth trainees

  • people in prison or detention

  • people who are mentally impaired

  • certain carers

  • hospital patients

  • people in care homes, private hospitals and hostels providing a high level of care

  • members of international headquarters and defence organisations and their dependants

  • members of visiting forces

  • members of religious communities

  • any person who was residing in Ukraine immediately before 1 January 2022, left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and who has either been granted leave to enter or remain in the UK, or has a right of abode in the UK [3]

Last updated: 27 April 2022

Footnotes

  • [1]

    Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003/176 (Scottish SI); Council Tax (Discounts) (Scotland) Regulations 1992/1409

  • [2]

    In calculating whether someone was a full time student it was held that 'formally documented' additional hours, in order to mitigate disadvantage as a result of a disability, could be included in calculating whether the course was for an average of at least 21 hours per week. Jagoo v Bristol City Council [2019] EWCA Civ. The relevant legislation in Scotland has the same wording as that discussed in this English case. art.6(4)(c)(ii) Council Tax (Discounts)(Scotland) Consolidation and Amendment Order 2003 SSI 2003/176

  • [3]

    Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2022