Council Tax bills for the 2026/27 financial year have been issued, with first payments due this month. While most households face an increase, seven groups of people may be eligible for discounts ranging from 25% to 100% under little-known rules.
Single Person Discount and Other Reductions
People living alone can claim the 25% Single Person Discount. Those living with children under 18 or caring for someone with a severe mental impairment may also qualify for a reduction. Full-time students, people with disabilities, and those on low income or means-tested benefits such as Universal Credit or Pension Credit should check their eligibility.
Payment Flexibility
Households paying by Direct Debit can switch from 10 to 12 monthly instalments to reduce monthly payments. This can be arranged by contacting the local council or setting up Direct Debit online. Low-income households in Scotland can apply for the Council Tax Reduction scheme, which cuts an average of £900 off the annual bill. Successful claimants also receive up to 35% off water and waste charges.
Support Statistics
According to the Scottish Government, more than 450,000 households—one in five—were receiving support through the Council Tax Reduction scheme by the end of October. The scheme primarily supports lower-income households, but help is also available for middle-income earners or those struggling with payments, especially in higher bands.
How to Apply
To find out about help, contact your local authority and explain your financial situation. They may put your account on hold and agree a later payment date. Additional support for food, heating, and electricity is available on the Scottish Government’s cost of living website.
Eligibility for Discounts
You could cut your Council Tax bill by 25% to 100% if any of the following apply: you live alone or only with those under 18; you or someone you live with has a severe mental impairment (SMI); you are a live-in carer or live with one; you are a full-time student; you are on a low income; you get Pension Credit or other means-tested benefits; or you have a disability.
Exemptions
You will not pay Council Tax if: you are a full-time student; you are in the Armed Forces in Forces accommodation; you live in a care home or hospital; your home is unoccupied and empty for up to six months; or you have a severe mental impairment (e.g., dementia). If you only live with someone with dementia, you will be treated as a sole occupant and they will be disregarded.
Detailed Discounts
If you live alone, you can get a 25% reduction regardless of financial circumstances. Council Tax is not calculated for under-18s, full-time students, student nurses, and some apprentices. Carers who look after someone for at least 35 hours per week may be disregarded, but this does not apply if the person receiving care is the carer’s partner or child under 18.
If your home has decreased in value due to adaptations for a disabled person or nearby construction, you may get it moved to a lower band. You can also request to split the bill over 12 months instead of 10, or pay in one lump sum for a possible discount.
Council Tax Reduction
You may be eligible for a Council Tax Reduction if you are on a low income or claiming certain benefits, regardless of homeownership or employment status. Each local council operates its own scheme, so support varies. Factors affecting the amount include benefits received, age, income, savings, household composition, and Council Tax amount. Those receiving disability or carer benefits may get more support. If you receive the Guarantee Credit part of Pension Credit, your Council Tax may be paid in full. Those with low income and savings under £16,000 may also get help.
Contact your local council from the list below to apply: Inverclyde, Renfrewshire, West Dunbartonshire, East Dunbartonshire, Glasgow, East Renfrewshire, North Lanarkshire, Falkirk, West Lothian, Edinburgh, Midlothian, East Lothian, Clackmannanshire, Fife, Dundee, Angus, Aberdeenshire, Aberdeen, Moray, Highland, Na h-Eileanan Siar, Argyll and Bute, Perth and Kinross, Stirling, North Ayrshire, East Ayrshire, South Ayrshire, Dumfries and Galloway, South Lanarkshire, Scottish Borders, Orkney, Shetland.
