Benefits for Students in Scotland Handbook 2024/25Part 4: Other mattersChapter 19: Council tax 3. Council tax reduction
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3. Council tax reduction
Council tax reduction is administered by local authorities and helps you pay the council tax. To get council tax reduction, you must meet all the following conditions.1Regs 13, 16, 19 and 42 CTR(S) Regs
    •You are liable for council tax. Most students are not liable for council tax and have no need to apply for a reduction.
    •You do not count as a student, or you count as a student but are still eligible for council tax reduction (see below).
    •You are ‘habitually resident’ in the UK, Ireland, Channel Islands or the Isle of Man, have a ‘right to reside’ in the UK, and are not a ‘person subject to immigration control’. These terms are explained in CPAG’s Welfare Benefits and Tax Credits Handbook.
    •You have no more than £16,000 capital. There is no capital limit if you are getting pension credit guarantee credit (see here).
    •Your income is low enough. Council tax reduction is means tested, so the amount you get depends on how much income you have.
 
1     Regs 13, 16, 19 and 42 CTR(S) Regs  »
Students eligible for council tax reduction
Part-time students are eligible for council tax reduction. If you are a full-time student, you are not eligible unless:1Reg 20 CTR(S) Regs
    •you are a qualifying young person for child benefit purposes (see here); or
    •you are aged under 22 on a course of further education which you started when you were under 21; or
    •you are a full-time student in higher education, or aged 19 or over in further education and:
      ◦you get universal credit, income support, income-based jobseeker’s allowance or income-related employment and support allowance; or
      ◦you are a lone parent; or
      ◦you have a child and your partner is also a full-time student; or
      ◦you are a disabled student (same as for housing benefit – see here); or
      ◦you have reached pension age.
The way ‘full-time student’ is defined is the same as for housing benefit (see here).2Reg 4 CTR(S) Regs Note: it is not the same as the definition for council tax described in this chapter.
If you are not eligible under the rules above, but you have a non-student partner, your partner can apply instead.
You can get an application form for council tax reduction from the local authority.
 
1     Reg 20 CTR(S) Regs »
2     Reg 4 CTR(S) Regs »