Council Tax - exemptions and discounts (occupied properties)

In care, providing care and care leavers

Providing care in the home

If you or anyone else in the household is providing care to someone living with you, you may be able to reduce your Council Tax bill by 25%, 50% or 100% depending on how many other adults live in the property.  Please note that this reduction is not available if you are providing care to your spouse or your child whilst they are under 18.

Providing or receiving care elsewhere

You may be able to reduce your Council Tax by 25%, 50% or 100%, depending on how many other adults live in the property, if someone from your household has:

  • left the property in order to receive care in a NHS, private or armed forces hospital, a nursing home or a residential care home for a minimum of 6 weeks; or
  • left the property unoccupied in order to receive or provide personal care elsewhere due to old age, disablement, illness, past or present alcohol or drug dependence , or past or present mental health issues.

Care leavers

If you or someone in your household is aged between 18 and 26 and were being looked after by a local authority on your/their 16th birthday or at any time after that, but are no longer being looked after by a local authority, you may be able to reduce your council Tax bill by 25%, 50% or 100% depending on how many other adults live in the property.

To apply for this discount, please use our online form

Council Tax and Benefits Call Centre

Address:

Benefits and Revenue Services
PO Box 3591,
Glasgow,
G73 9ED
Phone: 0303 123 1011
Email: Council Tax and Benefits Call Centre