FOI Request - Council Tax Discounts

Request 101003795045

1.  What percentage of households currently receive any form of Council Tax discount in the 2025/26 financial year? (Please include all discount types - e.g. single person discount, low income-based reductions, disability-related discounts, student exemptions, etc.).

2.  What percentage of households received Council Tax discounts in the 2024/25 financial year?

3.  Have any Council Tax discounts or exemptions been reduced, removed, or otherwise changed in 2025/26 compared to 2024/25?  If so:
a)  Please specify the types of changes made (e.g. eligibility rules, discount rates, categories affected).
b)  The effective date(s) of these changes.

4.  Of the households that received any Council Tax discount in 2024/25, how many (and what percentage) are receiving a reduced discount or no discount in 2025/26?  If possible, please provide this by discount type (e.g. single person, low income, disability-related, etc.).

5.  If available, please provide any impact assessments, internal reports, consultation documents, or equality impact assessments related to these changes.

Response 23-06-2025

These figures were calculated from reports produced from our Council Tax system on 17th June 2025. We cannot retrospectively look at the position as at 31/03/25, as the database is continually changing.

1. There are 46.22% of households receiving some form of reduced Council Tax bill.
2. There were 46.29% of households receiving some form of reduced Council Tax bill.
3. No. There have been no changes to any discounts or exemptions in 2025/26 compared to 2024/25

a) Not applicable

b) Not applicable.
4. None, as no changes to discounts or exemptions.
5. Not held. There have been no changes, so no there are no documents relating to this. Information not held. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.