Discounts and reductions
Discounts
Council Tax bills are issued on the assumption that two adults are resident in the property. If only one adult is resident a 25% discount can be awarded. Certain adults can be disregarded for Council Tax purposes and a discount of 25% may be awarded. However if all adults in the property are disregarded a 50% discount may be applied.
In assessing residency, certain categories of residents are disregarded.
For example:
students, student nurses and apprentices
long-term patients in a hospital or a hostel
persons in detention
severely mentally impaired persons & certain types of care workers.
If you are granted a Discount and the circumstances which led to that Discount alter, you must notify the Council.
To enquire about a discount, telephone 0141 577 3002
Reductions
A reduction may be possible if someone in your household is disabled. Discount would involve a drop in Council Tax band (e.g. from C to B) Band A properties are also entitled to Council Tax discount.
Exemptions
Where a property is unoccupied or is solely occupied by certain categories of persons, an exemption may be awarded.
Exemption from payment of Council Tax can apply where a dwelling is unoccupied:-
and unfurnished
and undergoing major repair work or structural alteration
due to the death of the last occupier
and held for use by a minister of religion
due to repossession
and difficult to let because it forms part of another dwelling
due to legal prohibition
and owned by a charity
were last used in connection to agriculture
Certain occupied dwellings may also qualify to be treated as exempt where all the occupants are:
students
under 18 years of age
severely mentally impaired
under 20 years of age and are school or college leavers
To enquire about exemptions, phone 0141 577 3002.
Related Documents
Sole Occupancy Discount (PDF 51kb)
Disabled Person Reduction (PDF 28.3kb)
Council Tax Discount - Apprentice (PDF 64.7kb)
Council Tax Discount - Care Worker (PDF 66kb)
Council Tax Discount - Long term patient in hospital (PDF 76.3kb)
Council Tax Discount - Persons in detention (PDF 63.6kb)
Council Tax Discount - Resident of Hostel / Night Shelter (PDF 63.4kb)
Council Tax Discount - Severly Mentally Impaired (PDF 62.4kb)
Council Tax Discount - Student Nurse (PDF 64.1kb)
Council Tax Discount - Student (PDF 62.8kb)
Council Tax Discount - Youth Trainee (PDF 63.2kb)
Council Tax Exemption - Estate of a Deceased Person (PDF 47kb)
Council Tax Exemption - person receives personal care (PDF 77.7kb)
Council Tax Exemption - Charitable and Religious bodies (PDF 67.1kb)
Council Tax Exemption - Persons aged under 18 (PDF 65.8kb)
Council Tax Exemption - Major Repair/Structural Alterations (PDF 69.4kb)
