Council tax

Register for e-billing if you’d like to get your council tax bill by email instead of getting a paper bill in the post.

Before you register for e-billing for council tax, make sure you have your council tax reference number (find it at the top of your most recent bill).

If you have any questions before you register, contact us online.

Register for e-billing for council tax

We’ll contact you by email or text, depending on the information you gave us when registering, to let you know once we’ve switched you to e-billing for council tax.

We’ll aim to contact you within 10 days.

After that, you’ll start getting your council tax bills by email.
 

See the more frequently used council tax discounts and exemptions.

You may need to login to your online account to apply for some of the discounts and exemptions below.

If you haven't created an online account with us before, you'll need to register for MyAccount through mygov.scot. You only need an email address to sign up.

If you've already registered for MyAccount, you don't need to do it again.

Council tax discount for person in hospital or long-term care

You may be able to get a council tax discount if someone in your household is currently living in hospital, residential care, or a nursing home with no intention to return to the property

Apply for council tax discount for person in hospital or long-term care

Council tax discount for person detained in prison or elsewhere

You may be able to get a council tax discount if someone in your household is currently detained in prison or hospital by court order.

Apply for council tax discount for person detained in prison or elsewhere

Council tax discount for major repair or structural alteration

You may be able to get a council tax discount if your property is undergoing major repairs or structural alterations to make it liveable.

Apply for council tax discount for major repair or structural alteration

Council tax exemption for repossessed property

You may be able to get a council tax exemption if your property is being repossessed.

Apply for council tax exemption for repossessed property

Second home status for council tax purposes

A second home is defined for council tax purposes as a property which is

• furnished
• not a person's sole or main residence
• occupied for at least 25 days in a rolling 12-month period.

You must tell us if your property is classed as a second home.

Properties which meet the definition of a second home will have a council tax increase of 100% above the normal charge (double) under the Second Home Levy.

Tell us about a second home for council tax purposes

Council tax exemption for person under 18

You can apply for a council tax exemption if you're living alone and are under 18 years old.

You can also apply for an exemption if everyone living in a property is under 18 years old.

If you're under 18 and live with another adult (over 18 years old), you will not be registered for council tax purposes.

If you are over 18 years old, you will still need to register for council tax.

Apply for council tax exemption for person under 18

Council tax discount for school or college leaver under 20

You can apply for a council tax discount if you or a member of your household is a school or college leaver and under the age of 20.

The person must be under the age of 20 between the 1 May and 31 October in the year of application.

Apply for council tax discount for school or college leaver under 20

Get help with paying your council tax

If you think you may not be able to make your council tax payment, phone us on 0300 300 0300 and ask for advice. There may be support available to help you avoid missing your payments.

You may be able to get a discount on your council tax bill if you or someone living in your home is an apprentice or youth trainee.
 

Apprentice

To qualify as an apprentice, you must be:

• employed to learn a trade, business, profession, office role or vocation
• on a recognised course of training leading to a qualification recognised by the National Council for Vocational Qualifications or the Scottish Vocational Educational Council
• paid no more than £269 per week before taxes.

Youth trainee

To qualify as a youth trainee, you must be under 25 years old.

You must also be taking a relevant course under an individual training plan as defined by the Employment and Training Act 1973.

If you qualify as an apprentice or youth trainee, you could get:

• 25% council tax discount if you live with another adult
• 50% council tax discount if you live alone.

You'll need to apply for a discount if you're an apprentice or youth trainee, as you will not get it automatically.

You'll need to register for council tax before you can apply for a discount. 

Apprentices

You must provide a letter from your employer confirming your apprenticeship. This must include:

• your weekly income before taxes
• the type of apprenticeship
• qualifications to be achieved on completion
• the date when the apprenticeship started and the date when it will end.

Youth trainee

You must provide evidence confirming your age and a letter from the organisation or company supplying the training. This must include:

• the training course to be undertaken under the Employment and Training Act
• the date when the training started and the date it will end.

Apprentices

Apply for a council tax discount for an apprentice

Youth trainee

Apply for a council tax discount for a youth trainee

We'll let you know of our decision by email.

If your discount is confirmed, we'll send you a revised council tax notice.

You should continue to pay your council tax as normal until you have received a revised notice.

If you no longer qualify for a discount, you must tell us of your change in status.

We'll then update your council tax account and send you a new bill.

You may have to pay a fine if you do not tell us.

Get help with paying your council tax

If you think you may not be able to make your council tax payment, phone us on 0300 300 0300 and ask for advice. There may be support available to help you avoid missing your payments.

You may be able to get a discount or exemption on your council tax bill if a person in your household has been diagnosed with a severe mental impairment, which appears to be permanent.

This includes people who are severely mentally impaired as a result of a degenerative brain condition such as Alzheimer's disease, a stroke or other forms of dementia.

You can apply for a discount or exemption if a person you live with has been diagnosed with a severe mental impairment.

They must also be entitled to at least one these benefits:

• incapacity benefit (short term or long term)
• attendance allowance
• employment and support allowance (with support component)
• disability living allowance (the highest or middle rate care component)
• personal independence payment (standard or enhanced daily living component)
• income support (which includes a disability premium because of incapacity for work)
• severe disablement allowance
• increase in the rate of disablement pension (due to constant attendance being needed)
• unemployability supplement or allowance
• armed forces independence payment
• disability element in working tax credits
• unemployability allowance (payable under the industrial injuries or war pension schemes)
• constant attendance allowance (payable under the industrial injuries or war pension scheme).

If a person has reached pensionable age and would have been entitled to one of these benefits, you may also be able to get a discount or exemption.

You may get a 25% council tax discount if your property is home to a person who is severely mentally impaired.

To get a discount, there must be 2 adults living in the property. If there are more than 2 residents, all but one must qualify for a discount.

If the person is living by themselves, they can get a full council tax exemption.

You'll need to register for council tax before you can apply for a discount.

You must also make sure you have:

• the letter confirming the start date of the person's qualifying benefit
• certification of the person's condition from a doctor or medical professional.
• the person's council tax reference number.

Apply for a council tax discount or exemption because of a severe mental impairment

We'll let you know of our decision by email.

If your discount is confirmed, we'll send you a revised council tax notice.

You should continue to pay your council tax as normal until you have received a revised notice.

If you think you could fall behind on your council tax payments, phone us on 0300 300 0300 and ask for advice. There may be support available to help you avoid missing your payments.

You may be able to get a council tax discount if you, or an adult or child living with you, is permanently disabled.  

This is a property-based discount. You can apply for a council tax discount for a property that has been adapted or had essential changes made to meet the needs of a person with a disability living there.

Your home must have:

• an extra kitchen or bathroom for the specific needs of the disabled person
• an extra room - not a bathroom, kitchen, or toilet - that is mainly used by the disabled person and is required to meet their additional needs.

We'll need to make an initial home visit after you have submitted your application for a council tax discount.

We may be able to lower the council tax band level so that you pay less for your adapted property. Check your council tax band.

If you have an adapted property, your council tax band may be lowered to a more affordable band, for example from band C to band B.

If your adapted property is in band A, your council tax bill could be reduced by one-sixth.

You'll need to register for council tax before you can apply for a discount. 

You'll also need to provide evidence of your disability in your application, including:

• a letter from your doctor
• a benefit award letter.

Apply for a disabled band reduction on your council tax

We'll let you know of our decision by email.

If your discount is confirmed, we'll send you a revised council tax notice.

You should continue to pay your council tax as normal until you have received a revised notice.

If you no longer qualify for a discount, you must tell us of your change in status.

We'll then update your council tax account and send you a new bill.

You may have to pay a fine if you do not tell us.

Get help with paying your council tax

If you think you could fall behind on your council tax payments, phone us on 0300 300 0300 and ask for advice. There may be support available to help you avoid missing your payment.

A council tax discount or exemption for people who provide care for another adult they live with.

You can apply for a discount or exemption if the person you care for:

• requires care for at least 35 hours a week
• is not your partner, spouse or a child under 18.

The person being cared for must also receive one of the following benefits or equivalent:

• attendance allowance at the higher rate
• disability living allowance (care component at the higher rate)
• an increase in the rate of disablement pension
• an increase in a constant attendance allowance.

You could receive a 25% council tax discount if you provide care for another adult you live with. This does not include partners, spouses, and children under the age of 18.

To get a discount, there must be 2 adults living in the property. If there are more than 2 residents, all but one must qualify for a discount.

A person being cared for in hospital or a care home for at least 3 months may also be entitled to a council tax discount or exemption.

You could receive a council tax exemption if you:

• live elsewhere to provide care for another adult and your property is unoccupied
• are cared for elsewhere and your property is unoccupied.

You must make sure you have:

• the letter confirming the start date of the person's qualifying benefit
• certification of the person's condition from a doctor or medical professional
• the person's council tax reference number
• a copy of your carers allowance letter.

If the person you care for is in hospital or a care home, you'll need to provide a letter confirming the date of their admission and expected date of discharge.

If you provide care support for someone else, you can apply for a council tax discount by downloading and filling in the 'Care worker discount' form:

If your property is unoccupied as you provide care or are being cared for elsewhere, you can apply for a council tax exemption by downloading and filling in the 'Provides or receives care exemption' form:

Post the form along with the letter confirming the person's benefit start date, certification of their condition, and a copy of their carers allowance letter to:

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

If your discount is confirmed, we'll send you a revised council tax notice.

You should continue to pay your council tax as normal until you have received a revised notice.

If you no longer qualify for a discount, you must tell us of your change in status.

We'll then update your council tax account and send you a new bill.

You may have to pay a fine if you do not tell us.

Get help with paying your council tax

If you think you could fall behind on your council tax payments, phone us on 0300 300 0300 and ask for advice. There may be support available to help you avoid missing your payments.

A council tax discount or exemption for a young person who was looked after by a local authority but is no longer under local authority care.

You may qualify for a discount or exemption for council tax if you're a young person who has left care.

A care leaver is a person who:

• is at least 18 years old but not yet 26 years old
• was looked after by a local authority on or at any time after their 16th birthday
• is no longer looked after by a local authority.

You may qualify for a council tax exemption if you've left care and either:

• live on your own
• share a home where everyone in the household is also a care leaver.

A 25% discount may apply if:

• you're a care leaver and live with one other adult who does not have to pay council tax (also known as 'disregarded')
• there are 2 or more adults living in the property and all but one person is disregarded for council tax purposes.

If you're 'disregarded', it means we do not include you when we work out the number of people living in a household for council tax purposes.

You're disregarded for council tax purposes if you're:

• under 18 years old
• 18 or 19 years old and in full-time education
• a full-time student at college or university - see discount or exemption for students
• a student nurse - see discount or exemption for students
• severely mentally impaired - see discount or exemption for a person with a severe mental impairment
• a live-in carer for someone who is not your partner, spouse, or child under 18 - see discount or exemption for care providers.

When assessing if a discount is applicable, we'll need to consider:

• who is responsible for paying council tax in the household
• any other discounts or exemptions already in place
• the number of other residents who are over 18 in your household.

You'll need to apply for a council tax exemption or discount. Even if you're entitled to a discount or exemption, you will not get one unless you apply for it.

You'll need to provide a letter from the local authority you were looked after by. 

If you're filling in the form on behalf of a care leaver, you'll need to provide this letter for them.

We cannot process your form until all the evidence required has been provided. 

If you were in care under Renfrewshire Council rather than another local authority, you do not need to provide a letter. 

Apply for a council tax discount or exemption for care leavers

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

Post your form and the letter from the local authority you were looked after by to:

Director of Finance and 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.

If this is not the care leaver, the care leaver must complete and sign Part 5 of the form. We'll use the information provided to check the person's care history.

You’ll get an email confirmation with a case reference number and we’ll begin to assess your application.

We'll let you know of our decision by email.

If your discount is confirmed, we'll send you a revised council tax notice.

You should continue to pay your council tax as normal until you have received a revised notice.

If you no longer qualify for a discount, you must tell us of your change in status.

We'll then update your council tax account and send you a new bill.

You may have to pay a fine if you do not tell us.

Get help with paying your council tax

If you think you could fall behind on your council tax payments, phone us on 0300 300 0300 and ask for advice. There may be support available to help you avoid missing your payments.

Council tax discounts and exemptions can help people in certain situations reduce their council tax bills - for example, if you're a student or a care leaver.

If you're looking to reduce your council tax bill based on your low income, you can apply for Council Tax Reduction instead.

Council Tax Reduction can help people on a low income reduce their council tax bills.

There are 2 types of Council Tax Reduction you could get, depending on your circumstances:

• Main Council Tax Reduction, which is based on your income, savings, and personal circumstances (for example, how many children live in your home).
• Second Adult Rebate, which is a reduction for people living with one or more other adults (ages 18+) who have a low income; it's not based on your own income or savings.

Council Tax Reduction is based on income. There are other discounts and exemptions for people in specific circumstances, such as students and single people.