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Scottish Parliamentary Elections - 7 May 2026

To vote in the Scottish Parliament elections you must be registered to vote by Monday 20 April. Register online or find out more information about the election by visiting 2026 Scottish Parliament election by using the link above.
  1. Home
  2. Council Tax and Benefits
  3. Council Tax
  4. Council Tax Discounts, Exemptions and Reductions
  5. Exemptions
  6. Occupied Property Exemptions

Occupied Property Exemptions

Exemptions you may be entitled to in certain circumstances when the property is occupied.

Care Leavers
You may be entitled to a Council Tax exemption if all residents in the property are care leavers.
Persons with Severe Mental Health Difficulties
You may be entitled to a Council Tax exemption if all residents in the property have severe mental health difficulties.
Students
You may be entitled to a Council Tax exemption if all residents in the property are qualifying students.
Students with Foreign Spouse/Partner/Dependent
You may be entitled to a Council Tax exemption if a resident in the property is a student and all other residents in the property are their foreign spouse, partner and/or dependent(s).
Under 18 Years of Age
You may be entitled to a Council Tax exemption if all residents in the property are under 18 years of age.