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Council Tax Reduction - what is Council Tax Reduction

This advice applies to Scotland

Coronavirus – council tax reduction

If you have less money because of coronavirus, check if you can pay less council tax. You might be able to get a council tax reduction.

Use our checkmycounciltax tool to see if you can get any help with your council tax.

Also check to see if you can get any other help to pay your bills if you’re struggling because of coronavirus.

Council Tax Reduction (CTR) is a national scheme in Scotland which can help you to pay your council tax if you have a low income. Your local authority runs the Council Tax Reduction scheme in your area. If you are entitled to a CTR, your council tax bill is reduced.

There are three types of council tax reduction in Scotland for which you may be eligible. You can only be awarded the one which gives you the largest reduction on your council tax bill. The types of CTR are:-

  • Main CTR, which you may be eligible for if you have a low income . There is not just one explanation for what a low income is. Whether or not you are eligible may depend on any benefits you receive and what age you are and also what capital you have.

          More about CTR and if you are eligible

  • Bands E-H relief CTR, which you may be eligible for if you have a low income and you live in a home in council tax band E-H. This was introduced to provide relief for the increased council tax rates for these properties from 1 April 2017, throughout Scotland
  • Second Adult Rebate is a form of CTR that can be paid instead of main or bands E-H relief CTR, depending on the circumstances of your household. It also reduces your council tax bill.

You should also check if you qualify for discounts, for example, because you live on your own, or qualify for a reduction because you are disabled. In certain circumstances, for example, if you are a student and live with other students the property you live in may be exempt from paying council tax.

Check your liability to pay council tax

Council Tax Reduction and water and sewerage charges

If you get Council Tax Reduction (CTR) you should also get up to a maximum of 25% reduction on your public water and sewerage charges on your council tax bill if you are not getting any other discount.

There is a leaflet available called Council tax benefits and water and sewerage services [ 0.68 mb] for more information.

The amount of reduction on your bill depends on the amount of CTR you get. The local authority should apply this automatically to your bill. This rule also applied to council tax benefit from 1 April 2006 to 31 March 2013.

Example:- If you get 50% Council Tax Reduction you will have 50% applied to your water and sewerage charges but only up to the maximum of the possible 25% reduction. This means you will get 25% reduction on the water and sewerage charges.

If your bill is for a period beginning before 1 April 2013, you should consult an experienced adviser, for example at a Citizens Advice Bureau - where to get advice.

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