Council tax exemptions and discounts

Single person's discount

If you have received notification on a Single Person's Discount Review, please follow these instructions.

Council Tax bills are issued on the assumption that two adults are living in the property. If only one adult lives in the property, the council tax can be reduced by 25%.

If someone moves into your property, it may affect your Single Persons Discount - you need to let us know about any changes to your circumstances - please contact us using the details above to let us know about any changes.

Status discounts (for people not counted when calculating council tax)

Certain residents can be disregarded when working out the number of adults who live in a property and will mean your bill may be reduced. Examples include students, care leavers up to the age of 26, student nurses, apprentices, long-term hospital patients and people who have a severe mental impairment.

Discounts for persons with disabilities

The Council Tax on a property in which a disabled person lives and in which there are special features or facilities required to meet the disabled person's needs is charged at the next lower valuation band.    Band A properties will receive a reduction of the same proportion of the bill.

Second home status and discounts for unoccupied homes

As part of its response to the Housing Emergency, Argyll and Bute Council will be charging double council tax (100% premium) on Second Homes from 1 April 2024. If the Second Home Status is for a period on or after 1 April 2017 and before 1 April 2024 then no discount will be available. A 10% Discount will only be applied to properties for periods before this date. 

After this date, you will still need to tell us the status of your second home using our forms to let us know if your property is occupied for more or less than 25 days per year. A second home is a property which is no one’s sole or main residence, but which is furnished and lived in for 25 days or more during the previous 12 months. If your property was not lived in for at least 25 days in the last 12 months, then it must be classified as an unoccupied property rather than as a second home.

A 10% council tax only discount is available for unoccupied properties for a limited period.   After a certain period, double council tax will apply.

Find out more about time periods for discounts and exemptions for empty homes, and additional charges, in our long term empty homes section

An unoccupied and unfurnished property which is not being actively marketed for sale or let will be eligible for 6 months exemption from council tax from the date last occupied (or from date first entered onto the council tax register for a new build property), followed by 10% discount for 6 months, followed by double the full charge after 12 months.  If it is being actively marketed for sale or let, then the period of 10% discount is extended to 18 months before the double charge applies.

A 50% Discount is available for purpose built holiday homes incapable of habitation throughout the year and for job-related properties for an unlimited time period.  It is also available for properties under repair for 6 months from date of purchase if these properties are not eligible for exemption as more than 12 months has elapsed since the property was last occupied. These discounts do not apply to water charges.

Water charges reduction scheme

The Water Charges Reduction Scheme provides a reduction of up to 25% automatically to households in receipt of council tax reduction with 2 or more resident adults who are not already in receipt of status discounts.

Exemptions from council tax

There are a number of circumstances where a property may be exempt from Council Tax if all the relevant criteria are met. The criteria are explained on each application form.

Occupied properties may qualify to be exempt where:

• all the occupants are students or under the age of 18 or care leavers up to the age of 26
• the property is owned by a housing body and is used as trial accommodation for sheltered housing tenants
• all the occupants are severely mentally impaired

Unoccupied premises may qualify to be treated as exempt where the property:

• is undergoing major repair work or structural alteration (available for up to12 months from the date the property was last occupied)
• is unfurnished (up to six months)
• is empty due to death of occupant   
• is being held for use by a minister of religion
• was last occupied by persons disregarded for Council Tax purposes (see above)
• is repossessed or vested in trustee in bankruptcy
• is hard to let because it is part of a larger property
• was last used in connection with agriculture

Council tax enquiries

• Phone us - 01546 605511
• Email us - ctax1@argyll-bute.gov.uk
• Visit us - At your local customer service point

If you are in receipt of any discounts, exemptions or reliefs and your circumstances change, you must tell us right away.  If you do not tell us, you could be fined up to £200.

The information you supply on these forms will be used for the purpose for which you have provided it, and appropriate measures are in place to protect your personal data.  A full privacy notice, which provides information about your rights under current data protection legislation and details about what will happen to your personal data can be found here:

• Privacy Notice - Council tax

Council tax reviews for 2021/22

Local authorities have a statutory responsibility to ensure that they collect all the Council Tax which is due and that any relief granted, such as a Discount or Exemption which are only awarded where there is valid entitlement.

For the current year the reviews that will be undertaken are as follows;

• Single Person's Discount Review

Letters with review forms will be issued to all customers in receipt of Single Person’s Discount from Monday 29th November, and the review form needs to be completed and returned as soon as possible.