Nearly half a million households in Scotland are receiving a discount on their annual Council Tax bill.
Nearly half a million households in Scotland are receiving a discount on their annual Council Tax bill.(Image: PA)
New Council Tax bills for 2026/27 are due to arrive this month with most local authorities across Scotland expected to increase the annual amount for the majority of households. However, many people may not be aware of the Council Tax Reduction scheme, which can help low income households cut an average of £900 off their annual bill.
The latest figures from the Scottish Government show more than 450,000 households (one in five) were receiving support through the Council Tax Reduction scheme at the end of October. The Council Tax Reduction scheme is only available to Scottish households and has delivered £4.5 billion in relief since it was introduced in 2013.
Successful claimants also receive up to 35 per cent off their water and waste charges.
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While the Council Tax Reduction scheme mostly supports households on a lower income, help is also available for middle-earners or people finding it difficult to keep up with payments – especially those in a higher band.
To find out about getting help with your Council Tax, contact your local authority and explain your financial situation, they may be able to put your account on ‘hold’ and agree the next payment date, giving you a bit of breathing room to get back on track.
Details of other help available including extra financial support or for things like food, heating and electricity can be found on the Scottish Government’s cost of living support website.
Most Council Tax bills are paid over 10 months, but this can be changed to 12 as long as you agree to pay by Direct Debit.
Even though payments for the 2025/26 financial year have now finished, making a claim for a Council Tax Reduction could see around £900 wiped off the new bill starting in April and a possible refund for the current year.
Below is a quick guide on how to check your Council Tax bill and a list of circumstances which could see you paying less each month.
Check if you could be exempt from paying Council Tax
You will not pay Council Tax if:
- You are a full-time student
- You are in the Armed Forces in Forces accommodation
- You live in a care home or hospital
- Your home is unoccupied and empty (up to six months) – for example, if you’ve gone into hospital
- You have a severe mental impairment (e.g. dementia) – if you only live with someone who has dementia, then you’ll be treated as a sole occupant as they will be disregarded, but you won’t both be exempt
Contact your local authority about your eligibility and how you can apply for an exemption – a link to all 32 local authorities in Scotland is at the bottom of this page.
Could you be eligible for a discount on your Council Tax bill?
There are some circumstances where you may get a reduction on your Council Tax and the amount of discount varies depending on your circumstances.
If you live alone
The full Council Tax is calculated assuming there are two or more people living in each home – if you live alone, you should apply to your local council for a discount – you could get a 25 per cent reduction, regardless of your financial circumstances.
If you live with someone under 18 or a student
Council Tax is not calculated for anyone aged under 18, full-time students, student nurses and some apprentices or trainees.
If you are a carer
Carers who look after someone in the household for at least 35 hours per week and who meet additional criteria may be disregarded for Council Tax purposes, contact your local authority for their eligibility criteria.
Just be aware, this doesn’t apply if the person receiving care is the partner of the carer, or is the carer’s child aged under 18.
If there are major changes to the value of your home
You may be able to get your home moved to a lower band if it has decreased in value. For example, if you have made home adaptations for a disabled person, or if a motorway has been built nearby.
You may also get the band lowered if a room in the house is dedicated to equipment used by a disabled person on a daily basis.
If you change the way you pay
Although the total year’s amount will stay the same, you can request your bill be split over 12 months instead of 10, so you can spread the cost and reduce your monthly outgoings.
Alternatively, if you can afford to pay the whole bill in one lump sum, check with your local council if you can get a discount.
Apply for Council Tax Reduction
You may be eligible to claim a Council Tax Reduction if you’re on a low income or claiming certain benefits.
You can also claim Council Tax support regardless of whether you own your own home or rent, or whether you’re working or unemployed.
Each local council is responsible for operating their own Council Tax support scheme, so the amount of support given across the country may vary.
The amount you will get depends on many factors, including:
- Which benefits you receive
- Your age
- Your income
- Your savings
- Who you live with
- How much council tax you pay
You may get more Council Tax support if you receive a disability or carers benefit.
If you receive the Guarantee Credit Part of Pension Credit you may even get your Council Tax paid in full. If you don’t have it, but are on a low income and have less than £16,000 in savings, you may still get some help.
Local councils
Contact your local council from the list below to apply for a Council Tax Reduction or discount.
