In some cases you or your property may qualify for a full exemption against council
tax, water and waste water charges or qualify for a council tax discount. If however, you have a property that has been unoccupied for over 12 months you may be charged 200% council tax.
To get an exemption or discount you must download and complete the relevant application form
or apply in writing to your local one stop shop.
The following people / properties are exempt from council tax:
Exemption - all residents under 18 years of age
Single person Council Tax discount
You only need to pay the full Council Tax amount if there are two adults or more
(aged 18 or over) living in a household. If only one adult lives in the household,
then you are entitled to a 25% discount.
If you are awarded a discount you will still have to pay water and waste water charges.
The Scottish Government introduced new legislation in 2013, which we are implementing from 01 April 2017. If your property has been unoccupied for 12 months or more it may be subject to a 200% charge, there will be no addition to Water & Waste charges. The legislation was introduced to encourage owners of long term empty properties to rent / sell these properties to get them back into use.
There are certain protections from this levy, eg if your property is being marketed for sale or rent then the additional charge would not apply until after 24 months, or if the property is occupied as your second home for at least 25 days each year.
If you require further information you should contact 01324 506999 or email firstname.lastname@example.org.
Frequently asked questions
- Am I entitled to a council tax discount?
- Who is exempt from council tax?
- When would a property be exempt from council tax?
- What is a second adult reduction?
- I have moved to a new address but not yet sold my old property, can I apply for a council tax discount/exemption?
- When I send in the evidence (for council tax discounts, etc.), is a copy ok or do you need original documents?
- Can a council tax discount/exemption be backdated?
- What exemptions can be claimed on council tax when there has been a bereavement?
- How do I report someone claiming financial help they are not entitled to?
Am I entitled to a council tax discount?
Who is exempt from council tax?
Full-time students living alone, under-18 year olds, members of foreign armed forces and people with severe mental impairment do not pay council tax.
When would a property be exempt from council tax?
What is a second adult reduction?
If there is someone living in your home with you, who you do not receive child benefit for and who is on a low income, you may be eligible for a 25% second adult discount on your council tax.
I have moved to a new address but not yet sold my old property, can I apply for a council tax discount/exemption?
Yes. If your old property is unfurnished you may be able to claim an exemption for up to six months. After six months you will have to pay a percentage of the council tax. If your old property is furnished you may be entitled to a 10% second homes discount, until the property is sold or rented out.
When I send in the evidence (for council tax discounts, etc.), is a copy ok or do you need original documents?
Copies can be accepted. If you send original documents they will be returned to you.
Can a council tax discount/exemption be backdated?
Yes, as long as you have the necessary proof.
What exemptions can be claimed on council tax when there has been a bereavement?
A full exemption can be claimed if the executor of the estate is awaiting a grant of confirmation to allow them to take control of the estate. There is a six months maximum exemption once the executor has been confirmed.
How do I report someone claiming financial help they are not entitled to?
If you know someone is getting financial help they are not entitled to, for example housing benefit, council tax reduction etc, use our Fraud page to report it.