Council Tax - exemptions and discounts (occupied properties)

Persons formerly residing in Ukraine

Exemption or discount can be awarded on a property which is the sole or main residence of a person who holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme, the Ukraine Permission Extension Scheme, or has applied for permission to stay under the Ukraine Permission Extension Scheme and is awaiting the outcome of the application. 

The property must have been made available by a host approved by the local authority in accordance with the latest Super Sponsor Scheme and Homes for Ukraine guidance from Scottish Government. Such a host cannot be a close relative of the person/persons. Please note that South Lanarkshire Council and other registered social landlords (for example, Housing Associations) are not approved hosts.

For the periods prior to 1 April 2025, exemption or discount can be awarded on a property which was the sole or main residence of a person who had permission to enter or stay in the UK under the Homes for Ukraine Sponsorship Scheme. The accommodation must have been made available by an approved sponsor under the scheme. Please note that South Lanarkshire Council and other registered social landlords (for example, Housing Associations) are not approved sponsors.

Awards

Exemption (100% reduction) can be awarded if all adults in the property meet the above qualifying criteria, or if the other adults are full-time students, a non-British spouse or dependant of a full-time student, severely mentally impaired, or care-leavers. A 25% or 50% discount may be awarded depending on the number of adults in the property and their status. Details and applications for these other categories can be found in the related content.

Evidence

You will need to provide evidence with your application that confirms you have leave to enter or stay in the UK under the Homes for Ukraine Sponsorship Scheme, the Ukraine Permission Extension Scheme, or have applied for permission to stay under the Ukraine Permission Extension Scheme and are awaiting the outcome of the application. This includes an immigration status share code from your eVisa account, a photo or copy of a current Residency Permit Card, or other paperwork which confirms your immigration status. We should be able to check internally if your accommodation has been made available by an approved host/sponsor. If we require any further evidence or information, we will contact you.

Persons entering the UK under a resettlement or relocation scheme

From 1 April 2023, exemption or discount can be awarded on a property which is the sole or main residence of a person who has entered the UK under one of the relocation or resettlement schemes listed below. The accommodation must also have been provided without payment in return.

• The Afghan Citizens Resettlement Scheme
• The scheme announced by the UK Government on 18 August 2021
• The Afghan Relocations and Assistance Policy
• The support scheme for the relocation of Afghan citizens to the UK, launched by the UK Government on 1 April 2021
• The Community Sponsorship Scheme
• The scheme for community support for refugees, launched by the UK Government in July 2016
• The UK Resettlement Scheme
• The resettlement scheme for refugees introduced by the UK Government in March 2021
• The Vulnerable Children’s Resettlement Scheme
• The scheme for the resettlement of refugee children and their families, launched by the UK Government in 2016
• The Vulnerable Persons Resettlement Scheme
• The resettlement scheme for refugees fleeing the conflict in Syria, launched by the UK Government in January 2014

Exemption (100% reduction) can be awarded if all adults in the property meet the above qualifying criteria, or if the other adults are full-time students, a non-British spouse or dependant of a full-time student, severely mentally impaired, or care-leavers. A 25% or a 50% discount may be awarded depending on the number of adults in the property and their status. Details and applications for these other categories can be found in the related content.

Evidence

You will need to provide evidence with your application which confirms you entered the UK under one of the above schemes, such as an immigration status share code from your eVisa account, a photo or copy of a current Residency Permit card, or other paperwork which confirms it. We also need evidence that proves that the accommodation is being provided without payment in return, such as a copy of a rental agreement. If we require any further evidence or information, we will contact you.

Please use the link below to request an application.