Exemptions/Discounts
A wide range of exemptions, discounts and other reductions may apply to your Council Tax bill. The most common reductions are listed below.
Single Person Discount
A reduction in Council Tax for properties with only one resident.
Unoccupied and Unfurnished Properties Exemption
Exemption from Council Tax for Unoccupied and Unfurnished Properties.
Student Exemption or Discount
Council Tax exemption or discount for full-time students.
Major Repair or Structural Alteration Exemption
Council Tax Exemption where the property is undergoing or undergone major repair works.
Disabled Person's Reduction
A reduction in Council Tax band for properties with features required by a disabled person.
Severely Mentally Impaired Exemption or Discount
Advice about Severely Mentally Impaired Exemption or Discount.
All Occupiers Under 18 Exemption
Council Tax exemption where all residents of a property are under 18.
Estate of Deceased Person Exemption
Council Tax exemption where liability is solely due by the estate of a deceased person.
Prohibited from Occupation Exemption
Council Tax exemption where a property is vacant because occupation is prohibited by law.
Long Term Hospitalisation Exemption or Discount
Council Tax exemption or discount where a person is resident in hospital or a care home.
Unoccupied Properties
Information on charges which may apply if you have a long-term empty property or Second Home
People Who Provide Care or Are Cared For Exemption
An exemption from paying Council Tax for people who provide care or are cared for.
Property Previously Occupied by Students Exemption
An exemption from paying Council Tax for property previously occupied by Students.
Resident Carer Discount
A discount in Council Tax can apply where a person provides care or support to a person who is resident in the same property.
Young People Leaving Care
Council Tax exemption or discount for young care leavers.
Persons from Ukraine Exemption
Council Tax exemption or discount for persons from Ukraine
Apprentice Discount
A discount from Council Tax can apply where an apprentice is resident in a property.
Persons resident under a resettlement scheme
Council Tax exemption or discount for persons in Glasgow through a resettlement scheme
Other Exemptions and Discounts
Details of other Exemptions and Discounts which are not mentioned above