Council Tax Exemptions

 

 

Exemptions from Council Tax (including water and waste water charges) are available in the following circumstances:

Where a Property is Occupied


Where a property is completely occupied by any of the following:

  • full-time students   (complete online or download application)
  • persons under 18 (download application)
  • a person with a severe impairment of intelligence and social functioning (however caused) which appears to be permanent (download application)
  • school/college leavers under 20
  • members of visiting forces

 

Where a Property is Unoccupied and Unfurnished


Where a Property is Unoccupied
  • Which is undergoing or has undergone major repair work; which may include structural repair work (download application)

  • Which when last occupied, was occupied by a person now resident in long term hospital or residential care (download application)

  • Where Council Tax liability is due solely by the estate of a deceased owner (download application)

  • Which when last occupied, was occupied by at least one full-time student

  • Last occupied by a charitable body, and was occupied in furtherance of their objects

  • Where occupation is prohibited by law

  • Which when last occupied, was occupied by a person who is detained in a prison in the United Kingdom

  • Which is subject to repossession by a Bank, Building Society, etc

  • Where Council Tax liability is due by a Permanent Trustee, appointed in terms of  the Bankruptcy (Scotland) Act 1985

  • Which is owned by a Local Authority, Communities Scotland or a registered social landlord and is due to be demolished

  • Held by, or on behalf of, a religious body for occupation by a minister of religion as a residence to perform the duties of that office

  • Which when last occupied, was occupied by a person who either provides or receives personal care in another dwelling by reason of:

    • old age
    • disability
    • illness
    • past or present alcohol dependence
    • past or present drug dependence or
    • past or present mental disorder

For further information or to request an exemption application, please contact the Council Tax office:

Phone: 0845 600 8040