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
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Which is undergoing or has undergone major repair work; which may include structural repair work (download application)
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Which when last occupied, was occupied by a person now resident in long term hospital or residential care (download application)
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Where Council Tax liability is due solely by the estate of a deceased owner (download application)
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Which when last occupied, was occupied by at least one full-time student
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Last occupied by a charitable body, and was occupied in furtherance of their objects
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Where occupation is prohibited by law
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Which when last occupied, was occupied by a person who is detained in a prison in the United Kingdom
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Which is subject to repossession by a Bank, Building Society, etc
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Where Council Tax liability is due by a Permanent Trustee, appointed in terms of the Bankruptcy (Scotland) Act 1985
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Which is owned by a Local Authority, Communities Scotland or a registered social landlord and is due to be demolished
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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
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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