Discounts and Exemptions
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.
Student Exemptions and Discounts
- Full-time Care workers
- Persons in Detention
- Patients in Homes and Hospital Patients
- Single Person Discount or Single Person with Disregards Discount
- Severely Mentally Impaired
- Religious Communities
- School Leavers
- Youth Training Trainee / Skill Seekers
- 'Voluntary' Care workers
- Altered and Repaired Property
- Company Directors and Partnerships
- Disability Banding Relief (DBR)
- Job Related Dwelling
- Vacant Property Discount/Second Home
Occupied Property Exemptions
- Council Tax Information for Students
- Visiting Forces accommodation
- Residents of Hostels
- Trial Dwelling
- Persons under the age of 18 years
- Severely Mentally Impaired
Unoccupied Property Exemptions
If you have any further questions, please do not hesitate to Contact Us.
We may use the information you provide and also the information we collect for Council Tax purposes to help us deliver other council services, if this would make those services more efficient or more effective. We may check the information you provide, or that another organisation provides about you, with other information we hold. We may also give information about you to, or receive it from, other council services or organisations to check the details we hold are accurate, to prevent or detect crime, to protect public funds or for any other legitimate purpose, all as allowed by law. These other organisations can include government departments, other local authorities and private companies. We will not, however, release information about you to anyone outside our own organisation unless the law allows it, and we will always use your personal information in line with the Data Protection Act 1998.
A list of Council Services which make use of information collected on Council Tax forms are:
- Housing Issues eg Housing Repairs, Landlord Registration Scheme
- Housing Benefits
- Educational Benefits
- Free School Meals
- Accord Card Eligibility
- Entitlement to Right to Buy your Council House
- Parking Issues e.g. Penalty Charge Notices, Bus Lane Charge Notices
This authority is required by law to protect the public funds it administers. It may share information provided to it with other bodies responsible for auditing or administering public funds, in order to prevent and detect fraud.
On behalf of the Auditor General for Scotland, Audit Scotland appoints the auditor to audit the accounts of this authority. It is also responsible for carrying out data matching exercises.
Data matching involves comparing computer records held by one body against other computer records held by the same or another body to see how far they match. This is usually personal information.
Computerised data matching allows potentially fraudulent claims and payments to be identified but the inclusion of personal data within a data matching exercise does not mean that any specific individual is under suspicion.
Where a match is found it indicates that there may be an inconsistency that requires further investigation. No assumption can be made as to whether there is fraud, error or other explanation until an investigation is carried out. The exercise can also help bodies to ensure that their records are up to date.
Audit Scotland currently requires us to participate in a data matching exercise to assist in the prevention and detection of fraud. We are required to provide particular sets of data to Audit Scotland for matching for each exercise, and these are set out in Audit Scotland's instructions, which can be found at:
The use of data by Audit Scotland in a data matching exercise is carried out with statutory authority, normally under its powers in Part 2A of the Public Finance and Accountability (Scotland) Act 2000. It does not require the consent of the individuals concerned under the Data Protection Act 1998.
Data matching by Audit Scotland is subject to a Code of Practice. This may also be found at:
For further information on Audit Scotland's legal powers and the reasons why it matches particular information, see the full text privacy notice at: http://www.audit-scotland.gov.uk/our-work/national-fraud-initiative or contact Revenues and Benefits, Business Hub 16, Aberdeen City Council, Marischal College, Broad Street, Aberdeen, AB10 1AB.
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