Single person discount council tax Scotland: how to claim 25% off

Q: Can I get the single person discount and Council Tax Reduction?

Yes. The discount comes off first, then Council Tax Reduction is worked out on what's left.

A quarter off the whole bill, water included, if you're the only adult who counts. Who's disregarded, how to claim, and what to do when someone moves in.

By Graeme · Published 29 October 2026 · 5 min read

Last updated 29 October 2026· Figures checked 29 October 2026

Quick answer · Single person discount council tax Scotland

25%off your whole bill

If you're the only adult in your home, or the only one who isn't disregarded, your council takes 25% off council tax, water and waste water. Income doesn't matter. You have to apply.

Band D, Glasgow: £590 a year off
Band D, Edinburgh: £570 a year off
Band D, Aberdeen: £600 a year off
If another adult moves in: Tell the council within 21 days

2026/27 bills, water includedSource City of Edinburgh Council

One cup and a plain household bill on a kitchen table.

On this page

If you're the only adult in your home, you get 25% off your council tax bill. It comes off the water and waste water charges too. What you earn doesn't matter, but it isn't automatic. You have to ask your council for it.

What 25% off Band D is worth

The discount comes off the whole bill, water included. Here's what it saves on a Band D home in 2026/27.

£590

Saved a year on a Band D home in Glasgow

£2,358.32 becomes £1,768.74, council tax and water together.

Band D, 2026/27

What 25% off saves

Council	Full bill	You save	You pay
Midlothian	£2,468.48	£617.12	£1,851.36
Aberdeen	£2,399.86	£599.96	£1,799.89
Dundee	£2,382.01	£595.50	£1,786.51
Glasgow	£2,358.32	£589.58	£1,768.74
Highland	£2,286.31	£571.58	£1,714.73
Edinburgh	£2,278.37	£569.59	£1,708.78
Fife	£2,226.02	£556.51	£1,669.51
North Lanarkshire	£2,206.88	£551.72	£1,655.16
South Lanarkshire	£2,120.79	£530.20	£1,590.59

Council tax plus Scottish Water's charges. Midlothian has the highest Band D bill in Scotland and South Lanarkshire the lowest. Pick a council to see every band.

Your home may not be Band D, so check yours. You can check your council tax band free by postcode, then take a quarter off the figure on your council's page.

Who counts as an adult

An adult is anyone aged 18 or over. But some adults are disregarded, which means they don't count. If everyone else in your home is disregarded, you still get the 25% off. The main ones are:

full time students and student nurses
some apprentices and youth trainees
someone aged 18 or over you still get Child Benefit for, who is in full time education
a carer who gives at least 35 hours of care a week to someone on certain disability benefits, as long as that person isn't their partner or a child under 18
someone classed as severely mentally impaired who gets certain benefits
a care leaver aged 18 to 25
someone living permanently in a care home, or in hospital long term
someone in prison or detention

If everyone in the home is disregarded, the discount goes up to 50%. And a home where everyone is a full time student pays no council tax at all.

How to claim the single person discount

Apply to your council. Look for the single person discount form on its council tax pages. In Edinburgh, for example, the council has to have you down as living at the address before it'll give the discount.

Councils check these claims. South Lanarkshire is reviewing single person discounts and writes to people asking them to fill in a short online form. Edinburgh says it may ask for more information or evidence. If a letter like that arrives, reply to it.

What happens if someone moves in

The discount stops from the day another adult who isn't disregarded moves in. That includes a partner.

You have to tell the council in writing within 21 days of when you know the discount should stop.
If you don't, the council can charge you a £50 penalty.
The council works the bill out again, without the discount, from the day they moved in.

If the person moving in is disregarded, a student say, you keep the discount. Tell the council anyway, and be ready to show proof.

Can I get this and Council Tax Reduction?

Yes. The 25% comes off first, then Council Tax Reduction is worked out on what's left. If your income is low, claim both.

Council tax discounts Scotland: the others worth knowing

The single person discount is the most common one. These are the others I'd check.

A home adapted for a disabled person

If your home has an extra bathroom or kitchen, an extra room, or space to use a wheelchair indoors because someone has a disability, you may be at the band below yours. Band D pays the Band C rate. Even Band A gets a partial reduction. It covers the water too. In Edinburgh the council visits the home to check.

Homes where nobody counts

A home lived in only by full time students, only by people under 18, or only by care leavers pays no council tax.

Help if your income is low

Council Tax Reduction can take up to all of the council tax off. If you share with another adult on a low income, the second adult rule may help instead.

The water and waste water charges follow most of these discounts. The water rates Scotland page has the full charge for every band.

See your bill before and after

Put in your postcode and pick your band. You'll see the full 2026/27 bill, water included, and then you can take a quarter off.

Check my council tax

Quick answers

Questions people ask

Does the single person discount apply to water charges?

Yes. In Scotland the 25% comes off the water and waste water charges as well as the council tax.

Who counts as an adult for council tax?

Anyone aged 18 or over, except people who are disregarded, such as full time students, some apprentices, some carers, and people living permanently in a care home or in prison.

What happens to my single person discount if someone moves in?

It stops from the day another adult who isn't disregarded moves in. Tell the council in writing within 21 days, or it can charge a £50 penalty.

Can I get the single person discount and Council Tax Reduction?

Yes. The discount comes off first, then is worked out on what's left.

Proof and further detailOpen the 11 original sources

01Single occupancy discount , The City of Edinburgh Council. The 25% discount for an adult living alone, that it reduces water and sewerage charges as well as council tax, and that you must be registered with the council at the address.
02Council Tax discounts and exemptions , The City of Edinburgh Council. Who is disregarded (students, apprentices, carers, care leavers, severely mentally impaired people, adults with Child Benefit paid for them, people in hospital or care homes), the exemptions for homes of only students, under 18s or care leavers, and the disabled person band reduction with its home visit.
03Council Tax, exemptions and discounts (occupied properties) , South Lanarkshire Council. That people must tell the council as soon as possible when a discount or exemption should end.
04Council Tax, single person discount review , South Lanarkshire Council. That the council is checking single person discount claims by letter and online form.
05Social security benefits and Council Tax Reduction , Scottish Parliament Information Centre (SPICe), September 2021. That Universal Credit is not a passport to full Council Tax Reduction, that a household with no income other than Universal Credit usually pays no council tax, the circumstances that change the amount, the 20% contribution from excess income, and that the single person discount is the most commonly used discount.
06Local Government Finance Act 1992, section 79 , legislation.gov.uk. The 25% discount in Scotland where only one resident counts, and the 50% discount where every resident is disregarded.
07The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992, regulation 15 , legislation.gov.uk. The duty to tell the council in writing within 21 days once you have reason to believe a discount should stop or be smaller.
08Local Government Finance Act 1992, schedule 3 , legislation.gov.uk. The £50 penalty a Scottish council can impose on someone who fails to tell it a discount should stop (paragraph 2).
09The Council Tax Reduction (Scotland) Regulations 2021 , legislation.gov.uk. The £16,000 capital limit (regulation 66), the taper on income above the applicable amount (regulation 13), that the reduction is worked out on council tax after any discount (regulation 79), and that someone who qualifies for both gets the higher of the main reduction and second adult rebate (regulation 13(10)).How I used it: Regulation 13 takes 2 6/7 per cent of weekly excess income for each day. Over seven days that is 20% of the weekly excess.
10Council Tax by band 2025-26 and 2026-27, council tax datasets , Scottish Government. Council tax by band for all 32 Scottish councils in 2025-26 and 2026-27, including the cash and percentage change between the two years.How I used it: The amounts are used as displayed to the nearest penny in the two national workbooks, which record the figures reported by each local authority. Cash and percentage changes are calculated from those two published amounts. Scottish Water charges are excluded from every council tax comparison and added separately from Scottish Water's published table.
11Unmetered charges 2026-27 , Scottish Water. Unmetered water and waste water charges for 2026-27: £201.30 and £233.58 at Band A, £434.88 combined. These are collected with council tax.

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