Renfrewshire Council

Council tax exemption or discount for care leavers

What a care leaver is, what a looked after child is, when you can get an exemption, when you can get a discount, how to apply.

Care leavers are exempt from paying council tax.

What a care leaver is

A care leaver is

  • aged at least 18 years but not yet 26 years of age
  • was looked after by a local authority on, or at any subsequent time after their 16th birthday
  • no longer looked after by a local authority.

What a looked after child is

A  looked after child  is defined within Section 17(6) of the Children (Scotland) Act 1995 and includes a child who had been:

  • Accommodated by a local authority under section 25 in terms of the Children (Scotland) Act 1995
  • Subject to a compulsory supervision order or interim supervision order within the meanings of the Children Hearing (Scotland) Act 2011
  • Subject to an order made elsewhere (England, Wales, NI or elsewhere) that had been reciprocated by a local authority in Scotland
  • Subject to a permanence order made in respect of them under Section 80 of the Adoption & Children (Scotland) Act 2007
  • Accommodated by a local authority in England and Wales in terms of section 29 (7) of the Children (Scotland) Act 1995

When you can get an exemption

If a care leaver now lives alone or in a property that is wholly occupied by care leavers, a council tax exemption will apply.

When you can get a discount

If there is more than one other adult living with a care leaver, there is still a possibility that a council tax discount of 25% will apply. This will depend on the circumstances of the other adults.

If you would like to discuss a council tax exemption or discount criteria, contact the council tax team online or phone us on 0300 300 0300.

How to Apply

To apply for a council tax exemption or discount, download and complete the  council tax exemption or discount form for care leavers [109KB] .

You can also can contact the council tax team who can send you a form.

Send your completed form to:

Director of Finance & Resources
Council Tax Section
Renfrewshire Council
Renfrewshire House
Cotton Street
Paisley PA1 1AD

The Care Leavers Exemption or Discount Form must be completed by the person who is liable to pay council tax at the above address.

If this is not the care leaver, the care leaver must complete and sign section 5 of the form. The information provided will be used to check the care history in order to provide the care leaver exemption or discount.