Council Tax - exemptions and discounts (occupied properties)

You may be able to receive a Council Tax exemption or discount on the property you live in if you arrived in the United Kingdom under an approved Ukraine resettlement or relocation scheme. The support you can receive depends on which scheme you entered under, who lives in your home, and whether your accommodation meets the required conditions.

This page explains who can claim, what evidence you must provide, and how to request an application.

Support for people arriving from Ukraine

You can apply for an exemption or discount if the property is your only or main home and you have one of the following:

• permission to enter or stay in the United Kingdom under the Homes for Ukraine Sponsorship Scheme
• permission under the Ukraine Permission Extension Scheme
• an application to stay under the Ukraine Permission Extension Scheme that is still being considered

Your host must be approved by the local authority under the latest Scottish Government guidance for the Super Sponsor Scheme and Homes for Ukraine programme. A host cannot be a close relative, and we, along with any registered social landlord such as a Housing Association, cannot act as hosts.

Before 1 April 2025

For periods before 1 April 2025, support can be awarded if you had permission to enter or stay under the Homes for Ukraine Sponsorship Scheme and your accommodation was provided by an approved sponsor. Local authorities and registered social landlords cannot be sponsors.

Awards

You may receive:

• 100% exemption if all adults qualify, or if any other adults are full‑time students, a non‑British spouse or dependant of a full‑time student, severely mentally impaired, or a care‑leaver
• 25% or 50% discount, depending on the number of adults in the home and their status

More information about other qualifying categories is available in the related content section of the main Council Tax pages.

Evidence

Please provide documents confirming your immigration status. This can include:

• an immigration status share code from your eVisa account
• a photo or copy of your current Residency Permit Card
• official documents showing your immigration status

We can normally check if your accommodation is provided by an approved host or sponsor. If we need anything else, we will contact you.

Support for people arriving under resettlement or relocation schemes

From 1 April 2023, you may also qualify if the property is your only or main home and you arrived in the United Kingdom through one of the following schemes and your accommodation is provided without payment:

• 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

Awards

You may receive:

• 100% exemption if all adults qualify, or if any other adults are full‑time students, a non‑British spouse or dependant of a full‑time student, severely mentally impaired, or a care‑leaver
• 25% or 50% discount, depending on the number of adults in the property and their status

More information about other qualifying categories is available in the related content section of the main Council Tax pages.

Evidence

You must provide evidence confirming the scheme you arrived under, such as:

• an immigration status share code from your eVisa account
• a photo or copy of your Residency Permit Card
• official documents showing your immigration status

You must also provide proof that the accommodation is provided without payment, such as a rental agreement showing no charge. We will contact you if more information is needed.

How to apply

Use the link below to request an application.