Table of Contents
Who is entitled to Council Tax reduction in Scotland?
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.
What determines Council Tax band Scotland?

The band is based on the value of your home on 1 April 1991. A different amount of council tax is charged on each band. Each local council has a list of all the domestic property in its area, together with its valuation band. This is called the valuation list.
How long can a house be empty without paying Council Tax?
If it has been empty and unfurnished for 5 years or more, you’ll be charged triple the normal rate. If it has been empty and unfurnished for 10 years or more, you’ll be charged 4 times the normal rate. This is known as the long term empty premium.

How can I avoid paying Council Tax on an empty property?
An empty property will be exempt from council tax when the property is:
- Owned by a registered charity and last used for charitable purposes.
- Part of the estate of a person who has died, for up to 6 months after the grant of probate or letters of administration, unless probate determines ownership.
How do I claim my council tax reduction in Scotland?
You should apply to your local council for Council Tax Reduction (CTR). You can find your local council on mygov. scot….If you or your partner has reached State Pension age
- Universal Credit.
- income-based Jobseeker’s Allowance (JSA)
- income-related Employment and Support Allowance (ESA)
- Income Support.
Do tenants pay council tax in Scotland?
In the majority of circumstances, tenants in Scotland, England and Wales are liable for paying council tax. However, if the property is unoccupied or multiple or joint tenants are living in the property, the landlord will be liable.
Do you pay council tax on an empty property Scotland?
Long term empty and unfurnished homes If your property has been unoccupied for more than 12 months, your council has the option to charge double the normal rate of council tax. This is called a surcharge. Councils have discretion to either: grant no discount for empty homes.
Do you pay council tax on a second home in Scotland?
For Council Tax purposes, a second home is a property which is no-one’s main residence but which is occupied for at least 25 days a year. Each council has discretion to apply a discount of between 10% and 50% on second homes, or may choose to apply no discount.
What does council tax pay for in Scotland?
Council tax is a tax on domestic property collected by your local council. The council use it to pay for local services such as schools, rubbish collection, roads and street lighting. In Scotland it also includes a charge for water and sewerage.
Is there a council tax rebate in Scotland?
Am I eligible for the council tax rebate in Scotland? All households in bands A to D will receive a £150 payment or discount from their council tax bill, as will those in other bands who already qualify for reduced rates.