Council Tax Discount and Exemptions

Disablement Band Reduction

You may be entitled to a reduction from your council tax if someone who is resident in your home, including yourself, has a a substantial and permanent disability.

To qualify for a reduction in the Council Tax and Water Services Charges the property should have either:-

  • an additional room, bathroom or kitchen that is predominantly used by the disabled person and which is required for their well-being; or
  • sufficient additional floor space to permit the use of a wheelchair and there is a requirement for the disabled person to use the wheelchair within the dwelling.

Discounts

If you are liable to pay Council Tax and you live by yourself, you will be entitled to a Single Occupancy Discount which will reduce your bill by 25%. When counting the number of adults living in a property some people are not included i.e. they are disregarded. Detailed below are the disregarded categories:

  • Students who meet the qualifying conditions
  • Youth Training trainees under 25 years of age
  • Apprentice earning less than £195 per week
  • Student nurses
  • Patients permanently resident in hospital or care/nursing homes
  • People who have been assessed by the medical professions as being severely mentally impaired
  • 18 and 19 year olds who are at or have just left school
  • Careworkers on low pay, normally working for charities
  • People caring for someone with a disability who is not their partner or child under 18 (they must provide care for 35 hours per week)
  • Members of visiting forces and some international institutions
  • Members of certain religious communities
  • People who are detained in prison or a hospital by a court order (unless they are in prison for not paying Council Tax or a fine)

Single occupiers are also entitled to a 25% discount from the Scottish Water Service Charges.


Exemptions

You may apply for an exemption from Council Tax if your property falls into one of the following exemption categories:-

Unoccupied and unfurnished where:

  • Less than 6 months has elapsed since the property was last occupied or furnished for a period of 6 weeks or more. Maximum of 6 months exemption can be awarded.
  • If the property is situated on agricultural land and when last occupied it was used for the purposes of working the agricultural land.

Unoccupied dwellings where:

  • The liability is to be met solely from the estate of a deceased person.
  • A student flat is unoccupied for a period of less than four months and when previously occupied was occupied only by students.
  • It is incapable of being lived in because of being structurally repaired, improved or reconstructed.
  • The property is awaiting demolition and is owned by a housing body.
  • The liable person was formerly resident and has permanently moved to receive or provide personal care, whether in hospital, a home or elsewhere.
  • The property was last occupied by a person detained in prison or a hospital by reason of a court order (unless the person is in prison for not paying Council Tax or a fine).
  • Repossessed by a mortgage lender.
  • Self contained part of a larger building, which because of its situation is difficult to let e.g. "granny flats".
  • Trial flats used by registered housing associations.
  • Occupation prohibited by law.
  • Awaiting occupation by a minister of religion.
  • All the liable persons are students living elsewhere for the purpose of their studies.
  • Owned by a Charity and when last occupied was occupied for charitable purposes - 6 months maximum.
  • Ministry of Defence houses retained for use of the Armed Forces.
  • Liable person is a trustee in bankruptcy.


Occupied where:

  • All liable persons are students (or a foreign partner of a foreign student).
  • Occupied only by persons with a severe mental impairment.
  • Occupied only by persons under the age of 18 years.
  • Ministry of Defence houses retained for use of the Armed Forces.

Discretionary Housing Payments

The Highland Council has a cash limited fund to help meet some housing costs. If you need financial help to pay your rent and/or Council Tax and you are in receipt of Housing Benefit and/or Council Tax Benefit you may be eligible for a Discretionary Housing Payment.

To apply for Housing Benefit, Council Tax Benefit, Discretionary Housing Payments, Second Adult Rebate, Council Tax Discounts and/or Exemptions call:

The Highland Council's Exchequer Operations Team

on 0800 393 811 or visit your nearest Service Point.