Council tax reduction Scotland: who qualifies and how much
Help from your council when money is tight, whether you work, rent, own or claim Universal Credit. Who gets it, how it's worked out, and how to claim in Edinburgh, South Lanarkshire and North Lanarkshire.
By Graeme · Published 29 October 2026 · 7 min read
Last updated · Figures checked
Quick answer · Council Tax Reduction Scotland
Up to 100%off your council tax
For households on a low income, in work or not, including people on Universal Credit. You claim it from your council. Savings over £16,000 rule you out unless you get Guarantee Credit.
- Savings limit
- £16,000
- Income above what you need
- You pay 20% of the difference
- Water charges
- Up to 35% off, applied for you
- Second adult rebate
- 7.5% to 25% off
2026/27 rules for working age householdsSource legislation.gov.uk
On this page
is help from your council if your income is low. It can take up to 100% off your council tax. You can get it whether you rent or own, work or don't, and whether or not you're on . But it isn't automatic. You have to claim it.
Who qualifies for council tax reduction
You can claim if you:
- are responsible for paying the council tax on the home you live in
- have savings of less than £16,000
- have a low income, from benefits, from work, or from self employment
The savings limit doesn't apply if you or your partner get the Guarantee Credit part of Pension Credit. Most full time students can't get it.
It replaced Council Tax Benefit in 2013, and the rules are the same in every council in Scotland. Your council runs it and decides your claim.
How much you can get
The council compares your income with what the rules say a household like yours needs to live on. That figure depends on whether you're single or a couple, your age, any children, and things like disability or caring.
- If your income is at or below that amount, you get the full reduction.
- If it's above, you pay 20% of the difference towards your council tax and the reduction covers the rest. So if you're £50 a week over, you pay £10 a week of council tax.
- Other adults who live with you, like a grown up son or daughter, can lower your reduction because they're expected to chip in. That doesn't apply to your partner, or to anyone named on the bill with you.
It doesn't cover water
only comes off the council tax. The water and waste water charges stay. But anyone who gets it can also get up to 35% off water through the , and the council applies that for you.
Take a Band A home in Glasgow. The full bill for 2026/27 is £1,572.21. With a full reduction the council tax part, £1,137.33, goes to nothing. With the full water reduction the water drops from £434.88 to £282.67. That's what's left to pay for the year. More on that on the water rates Scotland page.
Council tax reduction and Universal Credit
isn't part of . It's a separate claim to your council. If you said you wanted it when you claimed , the may pass your details on. South Lanarkshire Council says you still need to send your own application, and I'd do the same wherever you live, so nothing falls through the gap.
doesn't give you a full reduction automatically the way some older benefits did. The council counts it as income and works out the reduction from there. If nobody in your home has any other income, you usually pay no council tax at all.
Once you start earning, the reduction tapers away rather than stopping dead. That's the 20% rule above. Tell the council when your hours or pay change. If you're weighing up more hours, my piece on Universal Credit when you work more hours shows how the sums work.
The second adult rule
If your own income is too high for , there's one more route. It looks at the income of another adult who lives with you, not yours. This is called second adult rebate, or Second Adult Reduction on some council sites.
You can claim it if you're single, or in a couple where at least one of you is disregarded for council tax, and you share your home with an adult aged 18 or over who:
- isn't your partner
- isn't named on the bill
- isn't disregarded, for example as a full time student
- isn't paying you a commercial rent (informal "dig money" is fine)
2026/27
Second adult rebate
| The other adult | Off your council tax |
|---|---|
| On Pension Credit, Universal Credit with no earnings, or an older income related benefit | 25% |
| Gross income under £282 a week | 15% |
| Gross income from £282 up to £383 a week | 7.5% |
| Gross income of £383 a week or more | Nothing |
| On one of those benefits, and everyone else in the home is a student | 100% |
You can't get both at once. If you qualify for ordinary and second adult rebate, the council gives you whichever is higher.
How to apply through your council
Every council has its own online form, and many have a calculator that tells you first whether it's worth claiming. Have these ready:
- details of everyone who lives with you
- your income and your partner's, from work and from benefits
- your savings
- proof of any of that, if the council asks for it
If you're self employed, councils often have a separate form for your earnings. The reduction normally starts from when the council gets your claim, and backdating is limited, so claim as soon as your money drops. You usually only claim once. After that the council checks in with you, and you tell it when things change.
If you're awarded it, it goes straight onto your council tax account and you get a new bill. If you think the decision is wrong, ask the council to review it in writing. If you're still unhappy, an independent tribunal, the Local Taxation Chamber, can look at it again.
Already struggling to pay?
Speak to the council as soon as you know you'll miss a payment. If you've got nothing left for food or heating today, a crisis grant may help while the claim goes through.
Council tax reduction Edinburgh
Edinburgh uses the same rules: savings under £16,000, responsible for the bill, and a low income from benefits or work. You claim on the council's Council Tax Reduction page, and you can claim Housing Benefit at the same time. There's a separate form if you're self employed.
One thing to know: the form can't be saved halfway, and it logs you out after 40 minutes of nothing happening. Get your details together before you start. If you're awarded it, Edinburgh usually applies it from the Monday after it gets your claim. If you disagree with the decision, there's a review process.
For 2026/27, Band D council tax in Edinburgh is £1,626.05. With water and waste water the bill is £2,278.37. A full reduction takes the council tax part to nothing. Every band is on the Edinburgh council tax bands page.
South Lanarkshire council tax reduction
South Lanarkshire has an online calculator and an online claim form on its Council Tax Reduction page. It may also send you a text message with a link to check if you qualify. Benefits and Revenue Services are on 0303 123 1011.
If you're of pension age, it backdates your claim by up to 3 months without you asking. If you're of working age, you can ask for it to be backdated to when your circumstances changed, by up to 6 months from when you ask. And if you don't qualify yourself, it has a separate form for Second Adult Reduction.
For 2026/27, Band D council tax in South Lanarkshire is £1,468.47, the lowest of all 32 councils. With water and waste water the bill is £2,120.79. A full reduction takes the council tax part to nothing. Every band is on the South Lanarkshire council tax bands page.
North Lanarkshire council tax reduction
North Lanarkshire has one calculator and online claim for Housing Benefit and together. Send all the evidence it asks for. If you can't get everything, still send the form with what you have. Without the evidence it can't decide your claim.
If you disagree with the decision, you have 2 months to ask for a review in writing, and the council has 2 months to reply. After that you can go to the Local Taxation Chamber. If the council doesn't reply in time, you can go straight there. The postal address for reviews is on the council's review page.
For 2026/27, Band D council tax in North Lanarkshire is £1,554.56. With water and waste water the bill is £2,206.88. A full reduction takes the council tax part to nothing. Every band is on the North Lanarkshire council tax bands page.
Other help with the bill
is for low incomes. There are other discounts that have nothing to do with money. If you live alone you get the single person discount, and you can have both. It's also worth making sure you're in the right band. You can check your council tax band free.
Find your council and claim
Every council runs its own claim form. Put in your postcode and I'll show you your council and what your band costs. Then claim on the council's own website.
Find my council
