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Paying Council Tax

Council Tax discounts, exemptions and reductions

Last updated
22 May 2025

You may be able to get a discount, a reduction or an exemption on your Council Tax bill if:

  • you’re a student
  • you have a disability
  • you’re on a low income
  • you're the only adult living in your home who has to pay Council Tax – this is also known as 'a single adult discount'

A discount or a reduction means you get money off your bill. An exemption means you do not have to pay Council Tax.

Check with your local council to find out if you’re eligible and how to apply.

Find out about Council Tax discounts, exemptions and reductions

Rules for discounts, reductions and exemptions

Students

You do not have to pay Council Tax if:

  • everyone in your household is a full-time student
  • you live in halls of residence

If you’re a full-time student and live with other adults who must pay Council Tax, you may not need to pay towards this.

If you’re over 20 years old, you’ll be counted as a full-time student if you’re:

  • in higher education
  • studying for at least 21 hours a week and a course lasting at least 24 weeks a year

If you’re under 20 years old, you’ll be counted as a full-time student if you’re:

  • in further or higher education
  • studying for at least 12 hours a week and a course lasting at least 3 months

Tell your council about your studies when you register for Council Tax so they can check your entitlement.

Disabled people

You can apply for a Council Tax discount if your home is adapted for disability.

If you’re eligible, you’ll pay the rate for the Council Tax band below the one your home is in.

For example, if your home is in band D, you’ll pay the rate for band C instead. If your home is already in band A, which is the lowest band, you’ll pay five-ninths of the band A rate.

You may also get a Council Tax discount or exemption if someone in your household has significant cognitive difficulties (also known as ‘severe mental impairment’). You’ll need to apply for this through your local council and get a form for your doctor to sign.

People on low incomes

You may be able to get a means tested reduction in your Council Tax bill. This is available through the Scottish Government’s Council Tax Reduction Scheme. The scheme is managed locally by your council. It can reduce your bill by up to 100%, potentially leaving nothing to pay.

Ask your local council if you're eligible. They’ll check your household income, savings and other circumstances, including if:

  • there are children living in your household
  • you or anyone living with you has a disability
  • you're claiming certain state benefits

Single adults

You may be able to get a discount on your Council Tax bill if you’re counted as the only adult living in your home.

Not everyone who is 18 or over is counted as an adult when working out your Council Tax bill. Someone living with you will not be counted as an adult if they’re:

  • a school leaver under 20 years of age
  • a care leaver under 26 years of age
  • a student
  • a student nurse
  • a foreign language assistant
  • on apprenticeship schemes for qualifications accredited by the Scottish Qualifications Authority (SQA)
  • someone who has a severe mental impairment
  • cared for in a place other than their home – for example, in a care home or sheltered accommodation
  • a live-in carer for someone who is not their partner, spouse, or child under 18
  • in the UK on certain immigration resettlement schemes
  • a diplomat

Shared accommodation

Council Tax has different rules for what counts as a House in Multiple Occupation (HMO) than HMO licenses for housing. A property can be an HMO for Council Tax even if it does not need an HMO license under housing laws.

Usually, a Council Tax HMO is where:

  • 2 or more separate households live or could live
  • rooms are rented out to different people or families
  • each person or family has their own rental agreement for their room
  • tenants share facilities like kitchens and bathrooms

If you're the owner of a property like this, you're responsible for paying Council Tax.

If you're a tenant in a property like this, you do not need to pay Council Tax. This is true even if your rental agreement says tenants should pay.

HMOs can get Council Tax discounts or exemptions, just like other rented properties. The owner will need to apply to the local council for a discount or an exemption. They may ask tenants for their help with the application.

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