Council Tax – Discount

• General Information
• Discounts
• Disregarded Adults
• How to apply

General Information

Council Tax bills are calculated on the basis that a property is occupied by a least two adults.  If only one adult makes their home in a property, or no adult makes their home in it, there may be an entitlement to Discount.  There is also provision for some classes of adults to be disregarded for the purposes of the discount calculation; the classes of adults whom may be entitled to be disregarded are listed below.  This may also result in an entitlement to discount, with each disregarded person being attracting a 25% discount.  Any award of discount will reduce the amount of Council Tax payable by a maximum of 50% discount. Discount will not be awarded if there are two, or more, no-disregarded adults residing in the property.

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Discounts

There are three discounts which apply if a property is not occupied by two adults.

Single person discount – if you live alone and your property is your home, you may be entitled to this discount. It will reduce your Council Tax bill by 25%. Download the Household discount form  (2 pages, 64 KB)

Long-Term Unoccupied Property discount – if no one lives in your property, you may be entitled to this discount. It will reduce your Council Tax bill by 10%. This discount has been set at this level by the Moray Council using discretionary powers made available to it on 1st April, 2005, by the Scottish Government. Download the Unoccupied discount form (2 pages, 58 KB)

Holiday Home discount – if you only live in your property from time to time and maintain your home elsewhere you may be entitled to this discount. It may reduce your Council Tax bill by 10%. This discount has been set at this level by the Moray Council using discretionary powers made available to it on 1st April, 2005, by the Scottish Executive.  This discount applies mainly to holiday homes. It does not apply to properties which are temporarily left vacant by persons working elsewhere. Download the Holiday / Second home discount form (2 pages, 58 KB)

On 1st April 2006 legislation introduced by the Scottish Government meant that discount on unoccupied properties was not applied to Water and Waste Water Charges. This meant that these charges were payable in full from that date regardless of any discount award made.

The Scottish Government, in addition to making discretionary powers available, has retained a fifty per cent discount for a number of classes of second homes:

• purpose-built holiday homes – properties which meet certain conditions are entitled to a 50% discount

• second homes owned by those living in tied accommodation (e.g. publicans, farm workers, and ministers) – properties which are purchased for retirement are entitled to a 50% discount

• dwellings undergoing extensive repair after purchase – properties which are undergoing, or are in need of, repair are entitled to a maximum six-month period of 50% discount from the date of the property's purchase. Once this additional period of discount expires, discount will then be awarded at the level determined by the local authority for second homes

• dwellings vacant for less than twelve-month from the last date of occupation – properties which are empty and unfurnished are entitled to a maximum six-month period of 50% discount from the expiry of exemption. Once this additional period of discount expires, discount will then be awarded at the level determined by the local authority for long-term empty properties

Download the Holiday / Second home discount form 2 pages, 58 KB)

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Disregarded Adults

Apprentices - someone undertaking an apprenticeship leading to a recognised qualification and earning up to £195 per week. Download the Apprentice discount form (2 pages, 86 KB)

Non-British Spouse of a student - a person who has come to the UK with their student-spouse or (from 5th December, 2005) their civil partner. This disregard is only effective from 1st April 1995. Download the Non-British Spouse of a Student form (2 pages, 84 KB)

Care-workers - this can be a voluntary care worker or a full-time care worker. A voluntary care-worker must be working for a recognised organisation. A full-time care-worker cannot be caring for their spouse, or (from 5th December, 2005) their civil partner, or for a child of less than eighteen-years-old. Download the Full time carer discount form (2 pages, 90 KB) or Voluntary carer discount form (2 pages, 90 KB)

Child benefit - a person over the age of eighteen-years-old still in receipt of child benefit. Download the Household discount form (2 pages, 64 KB)

Members of a religious community - a person who is a full-time member of a religious community. Download the Household discount form ( 2 pages, 64 KB)

Members of overseas armed forces - foreign service personnel serving on detachment with UK Armed Forces

Patient in hospital/home - a short-term resident in a hospital or in a home. The stay must be of at least six-weeks in duration. Download the Hospital or Residential / Nursing Home form (2 pages, 90 KB)

Prisoner - a person imprisoned for an offence, other than the non-payment of a fine. Download the Household discount form (2 pages, 64 KB0

Severely mentally impaired - a person who is severely mentally impaired. Download the Severe Mental Impairment form (2 pages, 90 KB)

School leavers - a person under twenty-years-old who is going on to tertiary education. This disregard will only be effective from 30th April to 1st November in any year. Download the School leaver discount form (2 pages, 85 KB)

Student nurses - a person undertaking a specific course in nursing. Download the Household Discount form (2 pages, 64 KB)

Students - a person who is a full-time student and is studying at a UK college or university. Download the Student form (2 pages, 84 KB)

YTT/Skill-seekers - a person who is under 25 years old and is undertaking a YTT course. Download the Skill Seeker / YTT discount form (2 pages, 82 KB)

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How to Apply

These are only outline descriptions of these discounts. In each case, there are statutory qualifying criteria to be met before we can say if you are entitled to discount. These qualifying conditions are detailed in Council Tax legislation and we have no discretion in applying them. If you would like more information on the qualifying conditions for any of these discounts,  or you would like to apply for any of them, please download, print, complete and return the appropriate form. Alternatively, contact Moray Council's Customer Contact Team or visit your local Revenues Area Office.

You should continue to pay your existing Council Tax bill while we assess whether you are entitled to a discount.

If we receive an application from you for discount or to be disregarded, we may ask you to provide evidence to prove you meet the qualifying conditions.  If you cannot meet these conditions, we will not be able to ward you discount. We may also need to arrange for a member of the Revenues Section's Visiting Team to come to your property to verify your application.  If the Visiting Officer's report states you do not meet the qualifying conditions, we will not be able to award you discount or to disregard you.

Once a successful application for discount has been processed, we will issue you with an amended Council Tax bill.  It will show the amount of your discount award and the new amount of Council Tax you will pay.  If you pay by direct debit, we will amend the amount of the instalment we deduct from your bank account.

An award of discount will remain effective until your circumstances change - you do not need to re-apply each year.  You should tell us immediately if there is every any change in your circumstances which may affect your entitlement to it. 

We will write to you each year to review your entitlement to discount.

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