Council tax - discounts, exemptions and reductions

This page gives you information on the various discounts, exemptions and reductions you can apply for depending on the circumstances of your household and/or property.

Council tax discounts

Single person discount is available if you live alone or you are the only adult in the property. It will reduce your council tax bill by 25%. There are also certain categories of people who are disregarded when calculating a discount, and so if there is another adult living in the property with you who falls into one of the following categories, you may still be entitled to a discount:

  • apprentices undertaking training leading to a recognised qualification and earning up to £195 per week
  • full-time carers caring for someone other than their spouse or child and voluntary carers working for a recognised organisation
  • adults over 18 years for whom child benefit is still paid
  • full-time members of a religious community
  • members of overseas armed forces on detachment with UK armed forces
  • non-British spouses who have come to the UK with their student spouse (effective since April 1 1995)
  • long term residents in a hospital or home (six weeks or more continuous stay)
  • people imprisoned for an offence other than non-payment of a fine
  • people who are severely mentally impaired, for example Alzheimers
  • school leavers under 20 who are going on to further education (effective from 30 April - 1 November in any year)
  • full-time students at UK colleges and universities
  • student nurses and anyone under 25 who is undertaking a YTS course.

Unoccupied and unfurnished discount of 50% is available for up to six months following a period of six months exemption (see exemptions below) if a property continues to be unoccupied and unfurnished.

Unoccupied property discount is available if a property is furnished but no one is living in it.  This will reduce your council tax bill by 10%.

Sole or main residence discount may be available if you live in the property only from time to time, but your main residence is elsewhere. It may result in your council tax bill being reduced by 10%. If you need to live elsewhere in accommodation tied to your job, you may qualify for a 50% reduction.

Council tax exemptions

There are some exemptions from paying council tax and if you qualify, you may have no council tax to pay:

  • unoccupied and unfurnished exemption may be awarded if the property has no one living in it and it is completely unfurnished. This can only be awarded for a maximum period of six months, after which it may qualify for a 50% discount for a further six months followed by a 10% discount if the property remains unoccupied and unfurnished.
  • full-time student exemption may be awarded if the property is occupied solely by full time student(s) studying at a UK college or university.
  • person under the age of 18 exemption may be awarded if the property is solely occupied by people under 18 years.
  • severely mentally impaired exemption may be awarded if the property is occupied solely by a person who is severely mentally impaired, and this condition is deemed to be permanent, for example Alzheimer's disease.

Exemptions for unoccupied properties may be awarded if the property falls into one of the following categories:

  • property standing on agricultural land and when last occupied and used was in connection with those lands
  • property owned by a charity which, when last occupied, was used to further the charity's objectives (effective for a maximum of six months)
  • properties which are part of a deceased person's estate (effective until the Grant of Confirmation is made)
  • vacant manses/presbyteries awaiting a new minister/priest
  • properties left vacant by a person who is now a long-term resident in a hospital or home
  • properties left vacant by someone imprisoned for an offence other than non-payment of fines
  • properties which cannot be occupied due to a statutory order placed on them by South Lanarkshire Council
  • properties that cannot be occupied because of major structural/reconstruction work being carried out on them;
  • properties repossessed by the mortgage lender

Council tax disabled person's reduction

A council tax disable person's reduction may be awarded if a property has been adapted to accommodate the needs of a person with a physical disability (regardless of their age). If you are awarded this reduction the amount of council tax you have to pay is reduced to what you would pay for a property in the valuation band below your own property.
For example, if you live in a house with valuation band 'D' you will pay the amount of council tax applicable to a band 'C' property.

For those who occupy a band 'A' property, their council tax is reduced by one sixth (16.67%) if they make a successful application (as shown in the table below). All other council tax bandings can be found in the main council tax page.

Valuation band
Valuation band  Council tax  Water charge  Sewerage  Total charge
 One sixth reduction for eligible disabled persons on Band A  £611.67  £101.95  £116.70   £830.32
 A - up to £27,000  £734.00  £122.34  £140.04  £996.38

How to apply for a council tax discount, exemption or reduction:

Application forms are available online on our council tax forms page.  Alternatively you can contact our Benefits and Council Tax Call Centre where staff will be available to provide you with additional information on the qualifying criteria and can give you an application form if required.