Discount or exemption

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.

You may be able to get money off your council tax bill if you're a student living in Renfrewshire.

Being exempt from paying council tax means you do not have to pay.

You do not pay council tax if you're under 18.

If everyone living in your property is a full-time student, you may not have to pay any council tax.

If only some people are full-time students, you might be able to get a discount.

To qualify for a discount or exemption there are certain criteria you must meet.

Students on full-time courses of education

You're a full-time student for council tax purposes if your course:

• lasts at least 24 weeks of the academic year
• lasts at least 21 hours of study, tuition or work experience a week.

Students under 20 years old

If you're under 20 years old your course must:

• last at least 3 months
• have at least 12 hours of study a week.

When you do not need to apply

If you live in student halls of residence provided by your university or college, then you do not need to apply.

If you live with a parent or guardian, they may still qualify for a discount on your behalf.

If you qualify as a student, your household may be able to get a discount or exemption.

Full-time students are not included when counting the number of eligible adults living in the property for discount purposes.

If you live with only 1 adult (aged 18 or over) or a part-time student, your household will still have to pay council tax but may get a discount of 25%.

You may be exempt if everyone living in your property is a full-time student or qualifies for a different council tax discount.

If you live in a property with at least 2 people who do not qualify, they will need to pay full council tax.

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

There are different ways to register depending on your living circumstances and the university or college you attend.

Students living in halls of residence

If you live in student halls of residence provided by your university or college, then you do not need to register. You'll be automatically exempt from paying council tax.

If you move out of halls of residence and move to a property elsewhere in Renfrewshire, you'll need to tell us about a change of address for council tax.

Students living in Houses in Multiple Occupation (HMO) or shared accommodation

If you live in a House in Multiple Occupation (HMO) property or where you lease a room within a property and share communal facilities, such as a bathroom, kitchen, or living room, the landlord must pay council tax.

If you live within an HMO or shared accommodation, you'll need to let us know. When you contact us, attach a copy of your lease so we can review and update your account.

You'll need to provide your student certificate confirming the details of your course from the college or university.

Students at University of the West of Scotland (UWS)

We have an electronic process in place with the University of the West of Scotland (UWS) which means we can verify your student status directly with the university.

You'll need to apply online to confirm your address and the number of adults staying in the property.

You can register by following these steps:

• log in to the UWS Self-Service Banner and select "Opt-in" to allow UWS to share information with the council
• create your MyAccount profile or log in
• register for council tax before you can apply for a discount. 

All other students

If you're living in Renfrewshire and attend any other college or university, you need to apply for a discount or exemption and supply proof of your student status.

This includes students attending other UK establishments as part of a full-time course at a college or university elsewhere in the EU.

You can register by following these steps:

• create your MyAccount profile or log in
• register for council tax before you can apply. 

You'll need to provide your student certificate confirming the details of your course from the college or university.

If you're a student at college or university

Apply for a council tax discount or exemption

If you're a student nurse

Apply for council tax discount or exemption for student nurse

If you're not a UWS student, you'll need to attach proof of your full-time student status.

Each student living in your property must complete the application before we can award the correct level of discount.

We can only give you a discount or exemption for the period your college or university has confirmed to us that you are studying.

If your course lasts for more than one year, you must apply for a student discount or exemption at the start of every academic year.

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 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.

If your property is unoccupied (no one is living in it), you may be able to get a council tax discount or exemption depending on why it is empty.

If a property is empty, the owner or tenant must still pay council tax even though they don't live there.

You may be able to get a council tax exemption if your property is:

• unoccupied and unfurnished
• undergoing structural repair or renovation making it incapable of being lived in.

You may be able to get a council tax discount if your property is unoccupied but remains furnished.

A property will be classed as furnished if there is any single piece of removable furniture in the property, apart from:

• carpets
• curtains or blinds
• items built into the property, such as some cookers, gas fires and fitted wardrobes or cupboards
• white goods, such as a fridge, freezer or dishwasher.

A property may be exempt from council tax for up to 6 months from the date that it was last occupied by you or any previous resident.

If the property is still unoccupied and unfurnished after the 6-month exemption period, you may be entitled to a 10% council tax discount for a further 6 months.

If your property is unoccupied but remains furnished, you may get a 10% discount for up to 12 months.

You'll still have to pay full water and sewage charges, except during the first 6-month exemption period.

If your property has been unoccupied for 12 months or more, the amount of council tax you will pay will be increased by 100% above the normal charge (double).

If your property is for sale or let, you can apply for a 10% discount for an additional 12 months.

You'll need to apply for each exemption or discount as these are not awarded automatically.

The Scottish Government introduced new legislation on second homes from 1 April 2024. From this date, we'll no longer provide a discount for properties classed as second homes.

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.

Some properties are excluded from the 100% Second Home Levy and may be eligible for a 50% council tax discount if:

• you had to leave a property unoccupied because your employer provides work-related accommodation that you must live in to carry out the job
• the property is a purpose-built holiday home where living throughout the whole year is not allowed.

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

You'll also need to provide a copy of the following documentation as part of your application:

• the sale schedule or online link if the property is for sale
• the advert or online link if the property is for let
• receipts for materials or invoices if the property is being renovated or under repair
• receipts from the removal company or confirmation of being registered elsewhere if the property is a new purchase
• your council tax notice if your main address is not in Renfrewshire
• confirmation of your residency status abroad if your main address is outside the UK.

The easiest way to upload proof is to take a photo of the document using a device with a camera, such as a smartphone.

You'll also need your council tax reference number to complete your application. You can find this at the top of the most recent bill we have sent to you.

Apply for a council tax discount or exemption for an unoccupied property

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.

A 25% discount on council tax for properties with only one resident.

You may be able to get a council tax discount if you're the only adult living in a property and nobody else uses your property as their sole or main residence.

An adult is a person aged 18 or over.

If you're the only adult living in a property, you can apply for a 25% council tax discount.

You can also get a 25% discount if you normally live with someone but they're away from home in:

• hospital
• prison
• a residential care home.

You could get a 25% discount if you live with people who don't have to pay council tax, including:

• young people leaving care
• full-time students
• student nurses
• apprentices
• people with certain learning disabilities or mental impairments.

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

You'll also need your council tax reference number to apply. 

You can find this at the top of the most recent bill we have sent to you.

Apply for a single occupier council tax discount

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.