Age Scotland is the Scottish charity for older people. We work to improve the lives of everyone over the age of 50 and promote their rights and interests.
Our vision is a Scotland which is the best place in the world to grow older.
Our mission is to inspire, involve and empower older people in Scotland, and influence others, so that people enjoy better later lives.
We have three strategic aims:
We help older people to be as well as they can be
We promote a positive view of ageing and later life
We tackle loneliness and isolation
How we can help
We know that growing older doesn’t come with a manual. Later life can bring changes and opportunities to your life and you may need to know about rights, organisations and services which are unfamiliar to you.
That’s why we provide free information and advice to help you on a range of topics including benefits and entitlements, social care, legal issues such as Power of Attorney, housing and much more. All of our guides are available to download for free from our website, or you can contact our helpline team to have copies posted to you for free.
Our helpline is a free, confidential phone service for older people, their carers and families in Scotland looking for information and advice.
Later life can bring times when you just need someone to talk to. Our friendship line is part of our wider helpline and older people can call us for a chat. We’re here to listen, provide friendship and offer support.
Understanding Council Tax
Council Tax is charged at different rates for different types of property. There are also rules about who is liable to pay, and situations where you can pay less Council Tax or even none at all. This guide looks at the situations most likely to apply to older people in Scotland. If yours is not covered, or for more detailed advice, call the Age Scotland helpline on 0800 12 44 222.
What is Council Tax?
Council Tax is a property-based tax managed by local councils. It is charged on homes such as flats, houses, houseboats and mobile homes. The money goes towards paying for public services and infrastructure such as adult social care, streetlight upkeep, emergency services, household waste collection and road maintenance.
Every home is placed in one of eight Council Tax bands, labelled A to H. Properties in band A pay the lowest amount of Council Tax while those in band H pay the highest.
The band a property is placed in depends on what its value was in 1991, or would have been had it been built. Changes in house prices since 1991 do not affect which Council Tax band a property is in. However, changes to a property itself, such as an extension or a change of layout, can lead to its Council Tax band being changed when it is sold.
More information on how properties are banded can be found at www.saa.gov.uk/council-tax.
How Council Tax charges are worked out
At the start of the new financial year, each council decides how much Council Tax it will charge a band D property for the following 12 months. This amount usually increases each year. The charges for other bands are then worked out as a proportion of the band D charge.
Councils can choose to offer a discount on the standard rate in some situations, while in others they must offer a discount. This is explained further later in this guide.
Water and sewerage charges
If your home has mains water or a connection to public sewerage, your Council Tax bill will usually include charges for these from Scottish Water. If you get a discount or reduction on your Council Tax, you may also get a discount on your water and sewerage charges.
For example, if you are getting the 25% Single Person Discount on your Council Tax bill (see page 8), you will also receive a 25% discount on water and sewerage charges. This discount will be applied automatically to your bill.
A discount on sewerage charges is also available for homes that have septic tanks. This is more common in rural areas of Scotland where many homes are not connected to public sewage systems.
If you live permanently on a mobile home site, the site management company may charge you for water and sewerage services. If this is the case, you should not also have these charges on your Council Tax bill.
Empty properties that are entirely exempt from Council Tax should not be charged for water or sewerage. See the section Rules about empty properties for details.
Who has to pay Council Tax?
The person responsible for the Council Tax bill is usually someone who lives in the property as their normal home. Sometimes more than one person is responsible for the bill, for example a couple living together, joint owners or joint tenants.
If you rent from a landlord who lives with you, or if you live in a care home, hostel, or religious community, the owner of the property is responsible for the bill.
People who are not liable to pay Council Tax include:
• anyone receiving a disability benefit whose doctor has completed a certificate to say they are severely mentally impaired (see page 9 for more information)
• a live-in carer, paid or unpaid, who cares for at least 35 hours per week for someone (other than their partner or a dependent child) who claims a disability benefit
Disability benefits include Pension Age Disability Payment, Adult Disability Payment and Scottish Adult Disability Living Allowance.
For full details of who is liable to pay Council Tax, visit www.mygov.scot/council-tax. If you cannot access the internet, call the Age Scotland helpline on 0800 12 44 222.
Paying your Council Tax bill
Council Tax bills are usually sent out in March each year. As long as you are not behind with your Council Tax payments, you have the right to pay your bill over 10 instalments. Many councils also allow you to pay over 12 months, or to make weekly payments.
There are usually several different ways you can pay, for example by Direct Debit, through online banking or in cash using Paypoint or Payzone cards.
If you do not pay your Council Tax bill on time, the council will send you a reminder notice. If you continue not to pay, they may take court action and the amount you owe will increase.
If you are struggling to keep up with your payments, contact your council to discuss it with them. They may be able to offer different payment arrangements.
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Help with the cost
Depending on your circumstances, you may not have to pay the full amount of Council Tax. In some cases you may not need to pay any Council Tax at all. However, you will usually still need to pay water and sewerage charges. See page 2 for details.
You will not get this help automatically. You will need to contact your local council who will be able to tell you if you qualify for help. If you are eligible for more than one type of help, you will be given the help that makes your Council Tax bill the lowest.
This guide looks at the types of help most likely to be relevant to older people in Scotland. There may be other forms of help available in your situation.
To check what help you could be entitled to, visit the Citizens Advice Scotland website www.checkmycounciltax.scot. You can also book a free benefit check by calling the Age Scotland helpline on 0800 12 44 222.
If your circumstances change
If you claim help with Council Tax, you must tell the council if your situation changes. If you underpay, you must repay what you owe and could be charged interest and fees amounting to up to hundreds of pounds.
For details of your council, visit www.gov.uk/find-local-council, or call the Age Scotland helpline on 0800 12 44 222.
If you cannot pay your Council Tax bill
Council Tax and water and sewerage charges are priority bills. This means they must be paid before other debts. You should get advice if you are in debt and cannot pay your bills.
For advice on managing debt, contact MoneyHelper on 0800 311 3797 or visit www.moneyhelper.org.uk.
Council Tax Reduction
You may be eligible for Council Tax Reduction if you have a low income or you claim certain benefits. In some circumstances, the amount of Council Tax you need to pay may be reduced to zero. You will still need to pay water and sewerage charges, but these may also be reduced. A reduction should be applied automatically to your bill if you are eligible.
Situations that may entitle you to Council Tax Reduction:
• you have a low income and less than £16,000 in savings
• you get the Guarantee part of Pension Credit, regardless of your savings - see our Pension Credit guide for details
• your home is band E, F, G or H and your income is no greater than £321 per week if you are single, or £479 a week combined income as a couple
• you get a benefit such as Pension Age Disability Payment, Adult Disability Payment, Scottish Adult Disability Living Allowance or Carer Support Payment, or you have an underlying entitlement to Carer Support. Getting these benefits may give you a further reduction if you are already eligible for Council Tax Reduction for any other reason.
The Council Tax Reduction you get will depend on:
• your household income and savings
• your residency status
• whether you receive certain benefits
• who else lives with you and their circumstances.
Second Adult Rebate
There is another type of Council Tax Reduction called the Second Adult Rebate. You may be eligible if you live with another adult, aside from your partner, who is not responsible for the Council Tax bill and is earning less than £383 per week before tax. For example, this could be a grown up son or daughter still living in the family home.
The maximum discount available for Second Adult Rebate is 25% off your Council Tax bill. To find out if you are eligible, you should apply for the main type of Council Tax Reduction. See the next section for details. If you qualify for a discount under the main Council Tax Reduction rules and the rules for the Second Adult Rebate, you will be awarded the one that reduces your bill the most.
Live-in carers cannot be counted for the Second Adult Rebate. However, if you are the only other person in the household liable to pay Council Tax, you may be eligible for the Single Person Discount instead. See page 8 for details.
Applying for Council Tax Reduction
You will need to contact your local council to apply for Council Tax Reduction. Visit www.gov.uk/find-local-council or call the Age Scotland helpline on 0800 12 44 222.
You will usually need to provide evidence of income and savings, for yourself, your partner if you have one, and any other adults who live with you. If you do not have this to hand, you can apply with the information you do have and send the rest within a month. Council Tax Reduction can be backdated in certain situations. For example, if your income changed because you reached State Pension age but you did not report this straight away, your claim can be backdated for up to 3 months. It can also be backdated for up to 6 months if you can show good reason for not applying sooner, for example being in hospital.
Single Person Discount
Standard Council Tax charges are based on a household made up of two or more people liable to pay Council Tax.
You can apply for a 25% discount on your Council Tax bill if either:
• only one person is living in the household
• only one person liable to pay Council Tax is living in the household
The discount is regardless of income or savings and applies to the water and sewerage part of the bill too.
People who can live in your household but will not be counted for the purposes of Council Tax include:
• people eligible for the severe mental impairment exemptionsee the next page for details
• a live-in carer, whether paid or unpaid, for someone who receives a disability benefit and is not their partner or a dependent child
• students, or school leavers under the age of 20
• care leavers under the age of 26
There are other situations that may mean an adult is not counted for Council Tax. For further details of the rules, visit www.mygov. scot/council-tax. If you cannot access the internet, call the Age Scotland helpline on 0800 12 44 222.
Severe mental impairment exemptions
People with a severe mental impairment may be entitled to a Council Tax exemption. This will include some people who are living with dementia.
To qualify as having a severe mental impairment, a doctor must sign a certificate saying the person has a severe mental impairment. The person must also be eligible for a disabilityrelated benefit, for example Pension Age Disability Payment or Adult Disability Payment (daily living component).
People with an exemption are not liable to pay Council Tax. This means that if they live in a house with just one other person, the household will be treated as a single-person household and will get the 25% Single Person Discount (see above).
If everyone living at the property has a severe mental impairment, or an exemption for another reason, they will get a 100% discount, meaning the household will not be charged any Council Tax.
If you think an exemption should have been in place for some time, you can ask if this can be backdated. This is up to each individual council to decide.
Disability Reduction Scheme
The Disability Reduction Scheme may reduce the amount you need to pay if you, or someone you live with, has a permanent disability, and your home has one of the following:
• an extra bathroom or kitchen for the use of the disabled person
• a room (other than a bathroom, kitchen or toilet) mainly used by the disabled person to meet their needs
• extra space indoors so that someone can use a wheelchair.
The Disability Reduction Scheme reduces your Council Tax payment by one Council Tax band, or reduces the amount you have to pay if your home is in band A, the lowest band.
Rules about empty properties
Limited time exemptions from Council Tax
Homes left empty and unfurnished are usually exempt from Council Tax for the first 6 months. After this, some councils offer up to a 50% discount for a short time, but they do not have to do this.
If the owner of a property has died, the property will be exempt from Council Tax until 6 months after the estate has been settled.
Extended exemptions from Council Tax
Exemption may continue after 6 months if, for example, the person who last lived in the property as their main or only home:
• has moved out to receive care, including in hospital
• has moved out to provide personal care for someone else
• is defaulting on their mortgage, and the property is being repossessed by the lender
• is in prison
You will need to apply for an exemption via your local council.
Long-term empty properties
When a property has stood empty for at least 12 months, it is considered long-term empty unless it is exempt - see the previous section. From 1 April 2026, councils can decide to charge up to 300% of the usual amount of Council Tax.
Exceptions may be made under certain circumstances, which will be decided by each local council. Situations that may protect a property from being charged the full 300% premium after 12 months include:
• if you become the owner of a property requiring structural works, even if it has already stood empty for 12 months or more
• if you bought an empty property within the last 6 months and are carrying out repairs and renovations that reasonably require you to move out
• if the property is being marketed for sale or rent - this exception applies for up to 24 months after it was last occupied
Even in these situations, you will usually need to continuing paying Council Tax, but you may not need to pay the full 300% premium.
Second homes including holiday homes
A property that is not anyone’s main home but is lived in for at least 25 days per year is usually classed as a second home. Most councils in Scotland charge double the full rate of Council Tax on second homes. The councils that do not are Falkirk, Glasgow City and North Ayrshire.
In contrast, councils must give a 50% discount on Council Tax to second homes that are:
• required for the purposes of doing a job
• purpose-built holiday homes
Other discounts
Councils can make other discounts available in their area, for example because of hardship or a natural disaster. Governments can also agree rebates for eligible households to tackle specific problems, such as the cost-of-living rebate in 2022.
What if my application is turned down?
If you disagree with a decision about your Council Tax, you can write to the council explaining what you think is wrong and asking for a review. You must do this within two months of the date on your decision letter.
A council employee not involved in the original decision will review your application. You will then get a letter telling you whether the decision has changed.
If you are still unhappy with the decision, you can ask the Local Taxation Chamber for an independent review. You must do this within six weeks of the c ouncil’s review. Call 01698 390 012 or visit www.localtaxationchamber.scot.
Useful contacts
Age Scotland helpline: 0800 12 44 222
The Age Scotland helpline provides information, friendship and advice, to older people and their relatives and carers.
If you need an interpreter, simply call the helpline and state the language you need, e.g. Polish or Urdu. Stay on the line for a few minutes and we will do the rest.
You can also call the helpline for a copy of our publications list or any of our guides. To read, download or order guides online, visit www.age.scot/information.
Citizens Advice Scotland
Provides free and confidential advice on any issue relating to welfare, including housing benefits and Council Tax. You can check your entitlement to help with Council Tax using their online tool: www.checkmycounciltax.scot. 0800 028 1456 www.cas.org.uk
This information guide has been prepared by Age Scotland and contains general advice only. It should not be relied upon as a basis for any decision or action, nor used as a substitute for professional advice. Neither Age Scotland nor any of its subsidiary companies or charities accepts any liability arising from its use and it is the reader’s sole responsibility to ensure any information is up to date and accurate. Please note that the inclusion of named agencies, websites, companies, products, services or publications in this information guide does not constitute a recommendation or endorsement by Age Scotland or any of its subsidiary companies or charities.
How you can help
Our vision is a Scotland which is the best place in the world to grow older.
All the information we provide is free and impartial. It helps older people access their rights and entitlements and can be life changing.
We are also a lifeline for older people who are feeling lonely and isolated. You can help us to support older people who need us most. Together, we can make a difference.
Make a donation
No matter how small or large, donations make a massive difference and help us continue our important work.
Call 03330 15 14 60
Visit age.scot/donate
Complete the donation form and return by Freepost
Fundraise
Whether it’s having a bake sale or running a marathon, there are so many ways to raise vital funds to support our work. To find out more, call 0333 323 2400 or visit age.scot/fundraise.
Leave us a gift in your Will
By choosing to leave us a gift in your Will, your legacy will help us to continue being there for older people for generations to come. To find out more, call 0333 323 2400 or visit age.scot/legacy.
Please donate today
Complete the form and return by Freepost to RSBS-KEHC-GBBC, Age Scotland, Edinburgh, EH9 1PR
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Age Scotland is the Scottish charity for older people. We work to improve the lives of everyone over the age of 50 so that they can love later life. Our vision is a Scotland which is the best place in the world to grow older.
Let’s keep in touch
Contact us:
Head office
0333 323 2400
Age Scotland helpline 0800 12 44 222
Email info@agescotland.org.uk
Visit our website www.agescotland.org.uk
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Our regular newsletters by email contain details of our campaigns, services and how you can support our work.
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Our social media channels are a great way to keep up to date with our work and issues that affect older people.
Age Scotland, part of the Age Network, is an independent charity dedicated to improving the later lives of everyone on the ageing journey, within a charitable company limited by guarantee and registered in Scotland. Registration Number: SC153343. Charity Number: SC010100. Registered Office: Causewayside House, 160 Causewayside, Edinburgh, EH9 1PR
We are grateful to the Scottish Government for part-funding this publication
