Check if you can get Council Tax Reduction

This advice applies to Scotland. See advice for See advice for England, See advice for Northern Ireland, See advice for Wales

What is Council Tax Reduction

If you have a low income, you might be able to get help to pay less Council Tax from a council tax reduction scheme.

To find out more about council tax reduction, contact your local council. You can find your local council on mygov.scot.

Who can get a Council Tax Reduction

There are 3 council tax reduction schemes. You’ll get the one which gives you the most money off your Council Tax bill. The schemes are:

  • Council Tax Reduction - if you get certain benefits or have a low income

  • Council Tax bands E to H relief - if you live in a home in Council Tax band E to H, and your income and savings are below certain amounts

  • Second adult rebate – if you live with another adult, who is not your partner, and they’re not liable for Council Tax and have a low income.

To get any of the schemes, you must:

  • live in the property as your main home

  • be the person named on the Council Tax bill – this means you’re liable to pay Council Tax

  • meet the residence rules.

If you're a student, special rules apply to you. Find out more about Council Tax Reduction and students.

If you get certain benefits or have a low income

You can apply for Council Tax Reduction (CTR) if you get one of these benefits:

  • guarantee credit part of Pension Credit, either on its own or with the savings credit. You can apply for full CTR even if your weekly entitlement to the guarantee credit is too small to be payable

  • Universal Credit

  • Income Support, income-based Jobseeker's Allowance, income-related Employment Support Allowance – you’ll get maximum Council Tax Reduction less any non-dependent deduction.

If you do not get one of these benefits, you can still apply for Council Tax Reduction if you have both:

  • a low income

  • capital below £16,000.

Capital includes savings and some types of property. If you’re part of a couple, the capital of both of you is taken into account.

If another adult who is not your partner lives with you, your maximum Council Tax Reduction might be less because they are expected to contribute to the Council Tax bill. This is called a 'non-dependent deduction'.

If your home is in Council Tax bands E to H

You’ll usually be eligible for bands E to H relief if all the following apply:

  • your home is in band E, F, G or H - this will be stated on your Council Tax bill

  • your income is below a certain amount

  • your capital is below £16,000.

There are special income rules for bands E to H relief and your reduction is calculated in a different way from main Council Tax Reduction.

You'll usually get the maximum discount if you have no income or your weekly income is less than:

  • £321 per week if you're single

  • £479 per week if you have a partner or children.

If your income is more than these amounts, you might still get bands E to H relief, but it will be reduced.

You can apply for bands E to H relief in the same way you apply for Council Tax Reduction. Your council will check which one will give you the biggest discount.

If you live with another adult who is not your partner

If you live with another adult who is not your partner, you might be able to claim Second Adult Rebate. The other person must:

  • have income below a certain amount

  • be 18 or over

  • not pay rent

  • not be responsible to pay Council Tax in their own right in your property, for example, joint tenant

  • not be someone who would be exempt if they lived on their own, for example, a student or care leaver.

You can apply for Second Adult Rebate in the same way you apply for Council Tax Reduction. Your council will check which one will give you the biggest discount.

You’ll need to give your council information about the income of the other person. Your capital and income will not be taken into account.

If you don't give information about the other person's income, the local council won't be able to work out if you are able to claim the rebate.

Use a benefits calculator

You can use an online benefits calculator to check how much reduction you might be entitled to. You can find a list of benefits calculators on GOV.UK.

Check if you meet the residence rules

To get a council tax reduction scheme, all of the following must apply. You must:

Check if you have the right to reside for a Council Tax Reduction

You’ll have the right to reside for council tax reduction purposes if you’re a worker, self-employed, or a family member of such a person.

You’re also eligible if you:

  • have refugee status or humanitarian protection

  • have discretionary leave or exceptional leave to remain, granted outside the immigration rules

  • are a Crown servant or member of the forces posted overseas

  • have leave to remain under the Destitution Domestic Violence concession

  • have leave under the Displaced Persons (Temporary Protection) Regulations 2005

  • are a national of a country that has ratified the European Social Charter (ESC), or the European Convention on Social and Medical Assistance (ECSMA), and you are lawfully present in the UK and habitually resident in the Common Travel Area

  • are on income-based Jobseeker’s Allowance, Income Support or income-related Employment and Support Allowance.

If you've left another country because of conflict

You’re eligible for a council tax reduction scheme if you:

  • have been granted leave under the Afghan Relocations and Assistance Policy, the ex gratia scheme for locally employed staff in Afghanistan or the Afghan Citizens Resettlement Scheme

  • were living in Ukraine before 1 January 2022 and left because of the Russian invasion on 24 February 2022. You must have been granted leave or a right of abode in the UK

  • were living in Sudan before 15 April 2023 and left because of the violence. You must be a British or Irish citizen, or have leave to remain or a right of abode in the UK

  • were living in Israel, the Occupied Palestinian Territories, the Golan Heights or Lebanon before 7 October 2023 and left because of the violence. You must be a British or Irish citizen, or have leave to remain or a right of abode in the UK

  • were living in Israel, the Occupied Palestinian Territories or the Golan Heights before 13 June 2025 and left because of the violence between Israel and Iran, and you arrived in Great Britain on or before 13 December 2025. You must be a British or Irish citizen, or have leave to remain or a right of abode in the UK

If you're from the EU, Iceland, Liechtenstein, Norway or Switzerland

If you want to apply for a council tax reduction, you'll need to show you have a right to reside and are habitually resident.

If you have settled status under the EU Settlement Scheme, you automatically have a right to reside.

If you have pre-settled status under the EU Settlement Scheme, you cannot apply for CTR unless you have another right to reside.

Find out more about showing you have a right to reside and are habitually resident.

If you're away from Great Britain

If you’re away from Great Britain but intend to return, you can still get a council tax reduction in some circumstance. You’ll still get a reduction if you’re away:

  • for any reason for up to 1 month

  • for the second month that you’re away if it is due to the death of a close relative of you or your partner, and your local council is satisfied that it would be unreasonable to expect you to return within the first month

  • for up to 6 months for medical care for you, your partner or child.

You are treated as present in Great Britain if you’re:

  • a member of HM Forces or a Crown servant posted overseas

  • an aircraft worker or a mariner with a UK contract of employment

  • a continental shelf worker in designated EU or Norwegian waters, for example on an oil rig.

If you are the partner of someone treated as present in Great Britain due to their employment and you are with them, you are also treated as being present in Great Britain for a Council Tax Reduction (CTR).

You should tell your local council about changes in your circumstances that might affect your CTR. Find out more about reporting changes in your circumstances that might affect CTR. 

Before you apply for a Council Tax Reduction

Before you apply for a council tax reduction scheme, you must check:

  • if you can get help with your water and sewerage charges - find out more about paying for water and sewerage

  • if the bill can be reduced because you are exempt- for example, if you're a student

  • if you can apply for a discount - for example, if you live on your own or are disabled.

Find out more about other ways to have your Council Tax bill reduced from discounts.

How to apply for a Council Tax Reduction

You should apply to your local council for Council Tax Reduction (CTR).

Find out how to apply for Council Tax Reduction.