Council Tax Discounts and Exemptions for Tenants in Scotland

Council Tax can be a significant cost for private renters in Scotland. However, many tenants are eligible for Council Tax discounts, exemptions, or reductions. Understanding your rights and how these rules apply to rented properties can help you lower your bills and avoid missed payments or penalties.

Who Pays Council Tax in a Rented Property?

In most private rented homes, tenants are responsible for paying Council Tax directly to the local council. Your tenancy agreement should make this clear. However, if your landlord lives in the same home, or the property is classed as a House in Multiple Occupation (HMO), the rules may be different. You can check the official Scottish Government guidance on paying Council Tax in Scotland.

What Council Tax Discounts Can Tenants Get?

Many renters in Scotland qualify for discounts or exemptions. The most common are:

• Single Person Discount – 25% off if you are the only adult (aged 18 or over) living in the property.
• Student Exemption – Full exemption if all residents are full-time students.
• Severe Mental Impairment (SMI) Exemption or Discount – Full exemption if all adults qualify for SMI status, or 25% off if only some do.
• Low Income Reduction – If you're on a low income, you may be eligible for Council Tax Reduction.
• Other Exemptions – Includes if the property is unoccupied for certain reasons, or all residents are under 18.

Depending on your circumstances, you could qualify for more than one type of reduction.

How to Apply for a Council Tax Discount or Exemption

Applications must be submitted to your local council. Most accept online forms, or you can request paper copies. Always provide supporting evidence such as proof of student status, benefit letters, or tenancy agreements. Here’s how to claim the main discounts:

Single Person Discount Application

• Name of form: Single Person Discount Application (varies by council)
• When to use: If you're the only adult in the home
• How to use: Complete the form on your council’s website. For example, the Glasgow City Council Single Person Discount form is online.
• Example: A sole tenant moves out of a shared flat and is now the only adult resident – they should apply for the 25% discount right away.

Student Exemption Form

• Name of form: Application for Council Tax Exemption as a Student (varies by council)
• When to use: If all tenants are students
• How to use: Fill in the form on your council’s site and provide proof of full-time student status (such as a confirmation letter).
• Official example: City of Edinburgh Student Discount/Exemption

Council Tax Reduction (CTR) Application

• Name of form: Council Tax Reduction Application
• When to use: If you're on a low income or receive certain benefits
• How to use: Complete the online Council Tax Reduction form.
• Example: A single tenant earning below the threshold can use the mygov.scot form to apply for CTR.

Severe Mental Impairment (SMI) Discount

• Name of form: SMI Council Tax Discount/Exemption Application (varies by council)
• When to use: For tenants with a medical certificate confirming SMI and who receive qualifying benefits
• How to use: Fill in the SMI section on your council’s website and provide the required evidence.
• Example: If a household member has dementia and receives qualifying benefits, the household can apply for an SMI exemption or a 25% discount.

Always inform your landlord if your discount changes, as some agreements make them responsible if tenants fail to claim exemptions when eligible.

What If You Disagree with a Council Tax Decision?

If your council refuses your application, you have the right to challenge their decision. First, write to the council for a review. If you’re still unhappy, you may be able to appeal to the Valuation Appeal Committee in Scotland.

Relevant Legislation for Scottish Tenants

Rights and procedures are set out mainly in the Private Housing (Tenancies) (Scotland) Act 2016 (this governs most modern private tenancies) and the Local Government Finance Act 1992 (Council Tax rules).

Summary: Do You Qualify?

If you’re a renter in Scotland, you may qualify for a Council Tax discount if any of the following apply:

• You're the only adult in the home
• Everyone in the home is a full-time student
• You or another resident is severely mentally impaired
• You’re on a low income or certain benefits

Check with your local council to confirm your eligibility and how to apply.

Frequently Asked Questions

1. Can my landlord claim Council Tax discounts on my behalf?
   Usually, only the person responsible for paying the Council Tax (the tenant, in most private rental cases) can apply for discounts or exemptions. If Council Tax is part of your rent and your landlord manages it, they may apply, but this should be detailed in your tenancy agreement.
2. If I move out mid-month, do I still pay for the whole month?
   You usually pay for the days you occupy the property. Notify your council as soon as you move out so your bill is adjusted accordingly.
3. How quickly will my discount or exemption be applied?
   Each council processes applications at different speeds, but usually within 4–8 weeks. Always check confirmation and chase the council if you hear nothing.
4. Am I exempt from Council Tax during a deposit dispute or end-of-tenancy?
   If the property is empty and you no longer live there, you may be eligible for a short-term exemption. Check with your council.
5. What if I have flatmates and only some of us are students?
   The bill is reduced by 25% if one adult is not a student and the rest are students. Use your council’s online calculator or contact them for details.

Need Help? Resources for Renters

• mygov.scot Council Tax Guidance – Official Scottish Government council tax information
• Citizens Advice Scotland: Council Tax Exemptions and Discounts
• Valuation Appeal Committee – For Council Tax appeals
• Scottish Government Renting Guidance
• If you need help with tenancy rights, contact Shelter Scotland

---

1. Private Housing (Tenancies) (Scotland) Act 2016
2. Local Government Finance Act 1992
3. Scottish Government: Council Tax in Scotland
4. Valuation Appeal Committee
5. Council Tax Reduction application

Categories

Tenant Rights & Responsibilities Rent, Deposits & Increases Tenancy Types & Agreements Moving In & Out Procedures Repairs, Maintenance & Housing Standards Eviction Notices & Repossessions Shared Housing, HMOs & Lodgers Discrimination, Harassment & Accessibility Utilities, Bills & Council Tax Affordable Housing, Social Housing & Benefits Dispute Resolution & Housing Tribunals Health, Safety & Fire Regulations Privacy, Landlord Entry & Surveillance Unusual & Special Tenancy Situations Renters’ Insurance & Liability Homelessness Support & Post-Eviction Help Landlord Duties, Licensing & Penalties Housing Law, Legal Updates & Case Studies Mental Health, Disability & Vulnerable Renters’ Rights Rent Repayment Orders & Compensation