Discounts and exemptions
Contents
- Introduction
- Single person discount
- Student
- Severely mentally impaired person (SMI)
- Care leavers
- Carer
- Apprentice, youth trainee or skill seeker
- Disability banding relief
- Person in hospital or care home
- Person in detention or prison
- People who provide care or who are cared for
- Person for whom child benefit is payable
- People under the age of 18
- Unoccupied and unfurnished property
- Unoccupied and furnished property discount (not a second home)
- Changes for second homes
- Estate of deceased person
- Spouse, civil partner, or dependent of foreign student
- School leaver
- Religious communities
- Manse or similar dwelling
- Dwelling repossessed by a mortgage lender
- Job-related dwellings
- Occupation prohibited by law/dwellings empty under statute
- Trustee in bankruptcy
- Voluntary care worker
- Visiting forces accommodation
- Ukraine refugees
Disability banding relief
If you qualify for Disabled Persons Reduction (DPR) this discount is not applied as a percentage of the bill, instead, it reduces the council tax band by one band, for example, if your property is band D your bill will be reduced to band C charges.
If you are in a band A you will still receive a reduction.
Please note: you will need to apply for this relief as it is not automatically granted.
Who can apply?
If you or someone in your household are substantially and permanently disabled within the meaning of the regulations - The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992, and the property is the sole or main residence which has had modifications made to the property to accommodate the disabled person’s disability, then you may be eligible for this relief to allow your council tax bill to be reduced to take account of those needs.
Modifications to a property could include
-
a room (other than bathroom, kitchen or toilet) that is predominantly used by the disabled person. (e.g. a treatment room for dialysis).
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an additional bathroom, not a WC, which provides bathing facilities i.e. shower/bath that is predominantly used by the disabled person.
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an additional kitchen, that is predominantly used by the disabled person.
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the use of a wheelchair, by the disabled person, inside the house.
Amount of discount you may be eligible for
If you qualify for Disabled Persons Reduction, we will reduce your council tax property band to the band below your existing band. If you are in band A you will still receive a reduction.
We periodically review all reliefs to confirm eligibility.
How do I apply?
Contact the revenues team section on 01698 403210 to request an application.
We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter.
Please note: if you are awarded a council tax discount and the circumstances that led to that discount change, you must tell us.