Council Tax Discounts

05 August 2025

Certain discounts and/or exemptions can be applied to Council Tax accounts.

A Council Tax discount of 25% is available for properties occupied by one liable person aged 18 years or over.

A variable discount of between 10 and 50% is available where the property is not the sole or main residence of any person. Water and sewerage charges do not attract a variable discount.

In assessing residency, certain categories of residents are disregarded, for example:

  • certain students, student nurses and apprentices
  • long-term patients in a hospital or a hostel
  • persons in prison
  • severely mentally impaired persons
  • certain types of care workers
  • care leavers between the age of 18 and 26

Making your application

You must carefully check your eligibility before making an application.

You may be asked to provide evidence to support your application for a discount or exemption. If you are unable to provide this at the point of application, you can still submit your request and provide the evidence at a later date.

Apply for Council Tax Discounts

Discounts and eligibility 

Single Person Discount

If you are the only person aged 18 or over residing at this address, you are entitled to a 25% Single Person Discount on your Council Tax bill.

Person in Detention

A discount/exemption can be awarded if, when the property was last occupied, it was occupied by a person(s) now detained in prison.

Apprentice

An apprentice discount can be awarded if:

  • the apprentice is undertaking a programme of training leading to a qualification recognised by the National Council for Vocational Qualifications or the Scottish Vocational Educational Council
  • is receiving a salary/allowance which is substantially less than that which they would receive if they had the above qualification; and no more than £224 per week gross

Resident Carer

You may qualify for a discount on your Council Tax bill if care is being provided for at least 35 hours per week.

The person providing the care must be resident in the same property as the person being cared for. The person being cared for must be in receipt of one of the following benefits:

  • armed forces independence payment
  • attendance allowance at the highest rate
  • care component of disability living allowance at the highest rate
  • increased rate of disablement pension where constant attendance is needed
  • daily living component of personal independence payment at the enhanced rate
  • the person being cared for must not be your partner or a child under 18
  • a person who now provides personal care to someone while staying in their home

Receives Personal Care

You may qualify for a discount/exemption on your Council Tax bill if, when the property was last occupied, it was occupied by a person who is now a long-term patient in hospital or a residential home.

For the purposes of this exemption, 'care' means receiving care for one or more of the following conditions:

  • old age
  • disablement
  • illness
  • past or present alcohol dependence
  • past or present drug dependence
  • past or present mental disorder

Child Benefit

A 25% discount can be awarded on your Council Tax bill if you receive Child Benefit for a dependant(s) over 18 who is in full time education and living with you.

You must be the only adult in your home other that this person(s).

Processing your application

Your application will not be reviewed until all supporting evidence has been provided. It may take up to one calendar month for your application to be processed.

Change of circumstances

If you are currently receiving a Council Tax Discount and your circumstances change you must inform us immediately by calling the number below.

Contact Information

Revenues and Processing
Opera House
8 John Finnie Street
Kilmarnock
KA1 1DD
Telephone: 01563 554400
Email: