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Council Tax Discounts and Reductions

Pound coins The amount of Council Tax charged depends on the value of your property and the band into which your property has been placed. The full amount of Council Tax payable is based on the idea that there are two (or more) liable adults (aged 18 or over) resident in the property. If there are less than two adults resident, the amount payable can be discounted accordingly. Anyone under 18 is not included when calculating the number of people in the property.

The Council Tax charge contains both a personal element and a property element which means that discount can either be awarded in relation to the personal element or to the property element.

Council Tax Discounts related to the property

Discount is not awarded on the Water and Waste Water charges; it only applies to the Local Authority element of the charge.

Disability Banding Relief (DBR)

Dwellings which have had modifications made to them in order to accommodate a disabled person(s) may qualify for a reduction in their Council Tax charge. Band A properties can also be awarded a relief. The disabled person must be "substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise)."

To qualify for a reduction, the dwelling must be the disabled person's sole or main residence, and must contain one or more of certain facilities which are regarded as essential for the disabled person.
The features which should be present are:

a room, other than a bathroom, kitchen or lavatory which is used predominantly by the disabled person, e.g. a treatment room for dialysis; or
a second bathroom or kitchen which is not the only kitchen or bathroom in the dwelling, e.g. one which has been adapted with rails, lower units, etc.; or
sufficient floor space and widening of doors to allow easy access with a wheelchair.

Evidence requirements: We may contact you to provide evidence in support of your claim or with a view to arranging a visit to your property.

To apply for this discount please download the Disability Banding Reduction Application Form (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

Second Home/Vacant Property Discount

This 10% discount can be awarded to a property which is no one's sole or main residence and is not an empty dwelling (an empty dwelling is one which is both unoccupied and unfurnished).

Evidence requirements: We may contact you to provide evidence to confirm your second residence. We may also get in touch with your other local authority to confirm if you are receiving any discounts from them.

To apply for this discount please to download the Vacant and Unfurnished Property Exemption, Vacant Property Discount and Second Home Discount Application Form (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

Please note if your property is unoccupied and unfurnished you may qualify for Vacant Property Exemption. Please see the Council Tax Exemptions page for more information.

Job Related Dwelling

The job related dwellings that may qualify for this discount must be the resident's second home (they must have their main residence somewhere else). In order to qualify for discount, the dwelling must also be:

provided as a second home to a person as part of their employment, for example a live in teacher or caretaker; or
owned as second homes by people who are required by their employment to occupy another dwelling, for example the second home of a publican who is required to live in other licensed premises as a tenant of a brewery.

A discount of 50% may be awarded.

This discount does not apply to properties, rented by employers for their employees to live in temporarily while they are temporarily working for their employer in Aberdeen. For example, an employee living and working in London for company ABC, would not qualify for discount if their employer ABC asks them to relocate to Aberdeen for a year and rents them a property here to live in.

To apply for this exemption you need to apply in writing explaining your circumstances to the address at the bottom of the page.

Company Directors and Partnerships

If the dwelling you reside in is provided by a company and you are either a director of it or an associated company, a discount of 10% may be awarded. If the company employs you as full-time director, if the company is non-profit making, or if the company is established for charitable purposes, a discount of 50% may be awarded.

To apply for this exemption you need to apply in writing explaining your circumstances to the address at the bottom of the page.

Altered and Repaired Property Discount

A reduction in Council Tax may be applicable if a property is vacant due to structural alteration or major repair work (structural or reconstruction work which would prevent occupation). In order to qualify for this reduction, one of the following conditions must be met:

Council Tax exemption may be awarded (for a maximum period of up to 12 months from the last day that the property was occupied) if an unoccupied property is undergoing or has undergone structural repairs, improvement, or has been reconstructed.
If you have become the owner of an unoccupied property which is undergoing or is in need of structural alteration or major repair work to make it habitable and it is over 12 months since the property was last occupied, a 50% discount may be awarded for a period of up to 6 months from the date of purchase

Please note: If structural alterations or major repair work continues, or the property remains unoccupied and unfurnished, beyond these exemption or discount periods, 10% discount may be awarded.

Evidence requirements: We may contact you to provide documentary evidence (such as builders receipts, etc) in support of your claim or with a view to arranging a visit to your property.

To apply for this discount please download the Application for Altered and Repaired Property Discount and Exemption (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

Council Tax discounts based on the number of liable residents

Some people are 'disregarded for the purposes of discount' in the Council Tax charge calculation. Where someone is disregarded, the charge for that dwelling will be the same as if that person was not resident. Where there are three or more residents and only one of them is disregarded, there will be no discount on the amount payable because there are still two adults at the property who are counted. If all residents but one are disregarded, the liable resident qualifies for Single Person Discount.

Single Person Discount or Single Person with Disregards Discount: This 25% discount can be awarded to a liable person who is the sole resident over the age of 18 years in the property or if all other adults in the property are disregarded for the purposes of discount.

Evidence requirements: We may contact you to provide evidence for the disregarded residents. Passports need to be provided as evidence for non British student's spouses and dependants.

To apply for this discount please download the Household Discount Application Form (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

Students

Students, students' non-British spouses and dependants of students are also disregarded for the purposes of discount for the period of study. The student's spouse must not be permitted to work in Britain or be able to receive any state benefit. A student will qualify for this disregard category if they are:

A foreign language assistant
Undertaking a full-time course of education
The course of Education must be run by a prescribed educational establishment and must last for a minimum of 1 year (minimum of 24 weeks attendance). An average of 21 hours per week of study, tuition and work experience would be required.
Undertaking a qualifying course of education
The student must be under 20 years of age, their course must last for at least 3 months, and they must attend college for at least 12 hours per week.
A student nurse
This only applies if the student is in receipt of a bursary.

Evidence requirements: Passports need to be provided as evidence for non British student's spouses and dependants. We may contact students to ask them to provide evidence of their full-time course start and end dates in form of a certificate from their student registration office.

If all residents in a property are full time students you may be entitled to Council Tax Exemption. Please see the Council Tax Information for Students page for more information.

Apprentices

A person will qualify for this disregard category if they are employed for the purpose of learning a trade, business, profession, office, employment, or vocation and if they are undertaking training leading to an accredited qualification. They must also be employed at a salary which is substantially less than they would receive if they had achieved the qualification (their salary must not exceed £195.00 gross per week).

Evidence requirements: The employer has to complete and sign part of the application form.

To apply for this discount please click here Link to Apprentice Enquiry Form to download the Apprentice Enquiry Form (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

Youth Training Trainee / Skill Seekers

A person will qualify for this disregard category if they are under 25 years old and if they are carrying out training according to an individual training plan under the Employment and Training Act 1973. People on Employment Training Schemes are not classed as being youth training trainees.

Evidence requirements: The employer has to complete and sign part of the application form.

To apply for this discount please download the Skill Seekers/Y.T.T. Enquiry Form (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

School Leavers

A person will qualify for this disregard category if they are less than 20 years old and have left school or college on or after 1 May in any year after undertaking a qualifying course of education (no higher than 'Higher' Grade). School and college leavers continue to be disregarded if they go on to some other form of further or higher education.

To apply for this discount please download the School Leaver Enquiry Form (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

Persons for whom Child Benefit is payable: A person will be disregarded if they are over 18 years of age but Child Benefit is still being paid for them.

Severely Mentally Impaired

A person will qualify for this disregard category if they have a severe learning disability or a severe mental impairment which appears permanent and if they are in receipt of one of the qualifying State Benefits:

Employment and Support Allowance,
Incapacity Benefit,
Attendance Allowance,
Severe Disability Allowance,
the higher or middle rate care component of Disability Living Allowance,
an increase in the rate of Disablement Pension for Constant Attendance,
Disability Working Allowance,
Unemployability Supplement/Allowance,
Constant Attendance Allowance,
Disabled Person's Tax Credits.

Evidence requirements: A part of the discount application form must be signed and completed by a registered medical practitioner. Evidence of the severely mentally impaired person's State Benefits must be provided with the application form.

To apply for this discount please download the Severally Mentally Impaired Enquiry Form (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

Patients in Homes and Hospital Patients

A person will qualify for this disregard category if they are in a residential care home, a nursing home or hospital, if they are receiving care or treatment there, and their stay there is expected to be permanent.

Evidence requirements: A part of the discount application form must be signed and completed by the residential care home, nursing home, or hospital.

To apply for this discount please download the Hospital/Residential/Nursing Home Enquiry Form (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

Full-time Care workers

A full-time care worker must satisfy the following conditions to qualify for this disregard category:

must provide care and/or support for an average of at least 35 hours per week.
must be resident in the same dwelling as the person receiving care.
must not be the spouse, or partner, of the patient. A parent cannot be treated as care worker if the patient is their child (under the age of 16).
The cared for person must be in receipt of either of these State Benefits:
Higher Rate Attendance Allowance
An increase in the rate of Disablement Pension
The highest rate of the care component of a Disability Living Allowance
An increase in a Constant Care Attendance Allowance

Evidence requirements: Evidence of the patient's State Benefits must be provided along with the application form.

To apply for this discount please download the Carer Enquiry Form (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

'Voluntary' Care workers

A voluntary care worker must satisfy the following conditions to qualify for this disregard category:

must be resident in the property where they are caring (for the better performance of their work)
must provide care for more than 24 hours per week
must have been introduced to the cared for person by a Local Authority/the Crown/Charitable organisation or must be providing care and/or support on behalf of a relevant body.
must not be earning more than £44.00 per week (in some circumstances they may not be earning more than £36.00 per week to qualify).

Evidence requirements: The Local Authority/Crown/Charitable Organisation have to complete and sign part of the application form.

To apply for this discount please download the Carer Enquiry Form (Voluntary) (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

Religious Communities

In order to be disregarded a person must have no income or capital of their own and be dependent on the community to provide for their material needs. The principal occupation of the 'community' should consist of prayer, contemplation, education, the relief of suffering, or a combination of these.

Persons in Detention

A person in detention may be disregarded if their sentence is short and their home is still regarded as their sole or main residence. A person in detention will not be disregarded if they are under open arrest and their detention is less than 48 hours, or if they are in prison for non-payment of a fine.

To apply for this discount please download the Household Discount Application Form (found in the Downloadable Forms section at the right hand side of the page) and send it to the address at the bottom of the page.

Contact

If all the residents of a property fall into disregard categories, they may be eligible for Council Tax exemption. You will find further information about exemptions from the Council Tax Exemptions page. For further information on discounts and the disregard categories, please email us at counciltax@aberdeencity.gov.uk or phone us on 08456 080921.

To apply for the above discounts, please download the appropriate form (if applicable), complete and sign it and return it along with the necessary evidence to:

Write to us

Revenues and Benefits
Corporate Governance
Business Hub 16
Third Floor West, Marischal College
Broad Street
Aberdeen, AB10 1AB
Email: counciltax@aberdeencity.gov.uk
Fax: 01224 346700

Visit us in person

Marischal College Customer Service Centre
Kincorth Customer Access Point
Mastrick Access Point
Woodside Access Point
Tillydrone Housing Office
Formartine Road
Tillydrone
Aberdeen, AB24 2RW

Telephone

08456 080921 Monday to Friday 8:00am to 6:00pm

Please note that all enquiries are dealt with in the strictest confidence.

If you wish to report a Council Tax or Housing Benefit fraud, please phone us on 08456 080921, email us at benefitfraud@aberdeencity.gov.uk, or write to us:

Fraud Investigation
Corporate Governance
Aberdeen City Council
Business Hub 16
Third Floor West, Marischal College
Broad Street
Aberdeen, AB10 1AB

Please be assured that any information you provide will be treated as strictly confidential and at no time will it be divulged to the concerned person(s). There are provisions contained in the Data Protection Act 1998 that allow us to restrict the information we supply if the benefit claimant submits a subject access request.

Back to the Council Tax and Benefits home page.

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