Council tax discounts and exemptions

If you are the only adult living in a property and it's your sole or main home, a council tax discount of 25% may apply.

How to apply

Apply for discounts or exemptions by signing into the Council Tax portal via your mygovscot myaccount or registering for a mygovscot myaccount if you don’t already have one.

For more information, see mygovscot myaccount.

If you are currently receiving a sole occupancy discount and someone in your household turns 18, or someone aged 18 or over joins your household, you will no longer be entitled to this.

How to apply

Apply by signing into the Council Tax portal via your mygovscot myaccount or registering for a mygovscot myaccount, if you don't already have one.

For more information, see mygovscot myaccount.

If you live in the parental home, your parents should be liable for council tax and you need do nothing.

If you live with only one parent, and no other adults live in the house. Your parent, carer or guardian should let us know as your household will be eligible for a 25% council tax discount.

If you live with more than one adult non-student we will not reduce the liability.

Remember: responsibility for council tax lies with the person liable for the property. If you are the named tenant on the lease, then you are the liable person. This includes joint tenancies.

How to apply

Apply by signing into the Council Tax portal via your mygovscot myaccount or registering for a mygovscot myaccount, if you don't already have one.

For more information, see mygovscot myaccount.

If a member of your household is undergoing a training course as an Apprentice, Youth Trainee or Skillseeker, we may be able to give you a discount on your council tax bill.

To qualify, the trainee must be:

• Aged under 25
• Undergoing a recognised course of training
• Paid no more than £195 per week gross

To qualify, the apprentice must be:

• Paid no more than £195 per week gross
• and the training must lead to a qualification recognised by the Office of Qualifications and Examination Regulation or the Scottish Vocational Education Council

How to apply

Apply for the discount by completing Apply for a Council Tax discount - Apprentice, Youth Trainee or Skillseeker

If someone has been diagnosed as having a severe impairment of social functioning which appears to be permanent, including conditions like dementia or Alzheimers, they may be entitled to a council tax discount.

The condition must be certified by a doctor and the applicant must also receive a qualifying benefit (see full list of these on the application form)

• If the person lives by themselves they will get a full exemption from council tax
• If they live with one other person they will get a 25% council tax discount
• If they live with two or more other people they won’t get a discount unless the other residents are also disregarded for council tax purposes

The council tax discount/exemption will be awarded either from the date the doctor certified the severe mental impairment or the date the applicant started to receive the qualifying benefit, whichever is later.

How to apply

Apply by signing into the Council Tax portal via your mygovscot myaccount or registering for a mygovscot myaccount, if you don't already have one.

For more information, see mygovscot myaccount.

As a carer, you may be eligible for a discount if you’re living with the person you care for and they are not your partner or a child under 18. You must be providing care for at least 35 hours per week and the person being cared for must be in receipt of the highest rate of Attendance Allowance, Disability Living Allowance (Care) or enhanced rate of Personal Independence Payment (Daily Living Component).

• If the only people resident over 18 are you and the person you care for, you will receive a 25% council tax discount.
• If the person you care for is severely mentally impaired, you will receive a 50% discount (see criteria for severe mental impairment discount).
• If there are three people resident over 18, one is severely mentally impaired and one is the carer they will receive a 25% council tax discount.
• If there are four people resident over 18, one is severely mentally impaired, one is carer but the other two are not disregarded from council tax, there is no entitlement to a discount.

More than one person in the household can be the carer as long as they are each caring for the person at least 35 hours per week.

How to apply

Apply for the discount by completing Apply for a Council Tax discount - Careworker.

You may qualify for a council tax discount / exemption on your council tax bill because you or a member of your household is resident in a residential home or has been hospitalised on a permanent basis.

How to apply

Apply for the discount by completing Apply for Council Tax Discount - Hospital/Care Home.

You may qualify for a discount on your council tax bill if a member of your household is currently in detention.

How to apply

Apply for a discount or exemptions by completing Apply for Council Tax discount - Person in Detention.

If there is someone (an adult or child) living in your home who is substantially and permanently disabled you could be entitled to a reduction. The reduction is made by charging council tax at the valuation band below the one the property is in. For example if your property is in band D, the council tax bill will be worked out as if it were in band C. This reduction also applies if your home is in band A.

The property must have one of the features shown below and this must be essential or of major importance to the disabled person's wellbeing..

• An extra kitchen or bathroom for the particular needs of the disabled person
• Any other room which is not a bathroom, kitchen or toilet and is mainly used by the disabled person
• Enough indoor space for the disabled person to use their wheelchair (the wheelchair must be needed by the disabled person for day to day living.)

How to apply

Apply for the discount by completing Apply for Council Tax Disablement relief.

You may qualify for a council tax discount if you are in receipt of Child Benefit for a member of your household who is over 18 years of age.

How to apply

Apply for the discount by completing Apply for a Council Tax discount - Child Benefit.

If you own a furnished property no-one is living in, you may get a discount of 10% for up to 12 months from the date it was last occupied.

If the property is unfurnished, an exemption may be awarded for up to 6 months from the date it was last occupied. After this, you may be awarded a 50% discount for 6 months. After 12 months, the discount will end and the charge will increase to 200%.

If the property is undergoing major repair work and no-one is living there, you may get a renovation exemption for up to 12 months from the date the property was last occupied.

A 50% discount can be considered for the following:

• New owner of a property may get 6 months discount from the date of purchase of a property if major repair work required to make it habitable and has failed to qualify for the renovation exemption
• Purpose-built holiday home where charged council tax eg used for holiday purposes but has to be vacated at certain times
• Tied accommodation - property is provided by your employer and part of your contract of employment.

The time limit for a 10% discount can be extended under the following circumstances:

• For up to 24 months from the date last occupied if the property is being actively marketed for sale or let.

Exemptions may be applied with no time limit should the property fall under one of the following categories:

• The occupier has gone to another person’s home to give or receive care
• The occupier is in a hospital or care home
• The property has been repossessed
• The occupier is in prison
• The property was last occupied by farm workers and is situated on agricultural land
• It is against the law to occupy the property eg a demolition order
• The property is held vacant for a minister of religion
• The property is empty and the liable person is declared bankrupt.

How to apply

Apply for discounts or exemptions by completing this form.

You may be entitled to a council tax discount if you are a member of a religious community, whose main occupation is prayer, contemplation, education, the relief of suffering or a range of these. You must:

• have no capital or income (except a pension from a former employer)
• depend on the religious community for your material needs

You could receive a 25% discount if you live with another adult or a 50% discount if you live alone or only with others who qualify.

This discount reduces your Council Tax, water and sewerage charges.

We regularly review our Council Tax discount requests.

How to Apply

Please email benctax@fife.gov.uk with full details. We may ask you to provide more information or evidence.