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Glasgow City Council

People Who Provide Care or Are Cared For Exemption

What is it?

An exemption from paying Council Tax where a property which when last occupied was occupied by either:

  • A person who now provides personal care to someone while staying in their home, or
  • A person who now receives personal care in another home.

For the purposes of this exemption, 'care' means caring for someone who has one or more of the following conditions:

  • Old age;
  • Disablement;
  • Illness;
  • Past or present alcohol dependence;
  • Past or present drug dependence;
  • Past or present mental disorder.

How does it work?

You need to apply for an exemption, it will not automatically be granted.

When you apply, we need to gather information from the person who provides the care, as well as information about the person who receives the care.

We also need a confirmation letter from their doctor.

This exemption will apply for as long as the person responsible for paying Council Tax remains within the criteria.

We can periodically review all exemptions and discounts to check that the award is still correct.

How do I apply?

To apply for this exemption please complete one of our application forms below and return it to the postal address on the form together with the evidence requested.

pdf icon Application Form - Providing Care [399kb] Please also see our Privacy Statement for this application.

pdf icon Application Form - Receiving Care [404kb] Please also see our Privacy Statement for this application

If you require further information on this exemption, please complete our Enquiry form.



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