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Council Tax discounts

Find out whether you’re eligible to pay less Council Tax.

Single person discount

If you're aged 18 or over and live alone in a property, your Council Tax could be reduced by 25%.

Apply for single person discount

or call 01294 310000.

Discounts for people who aren't counted

Some people aren’t eligible to pay Council Tax and can apply for a discount. These people are:

  • students, student nurses, apprentices, youth training trainees, recent school leavers
  • long term patients in hospital or a residential home
  • severely mentally impaired people
  • people over 18 years of age in full time education, where child benefit is still paid on their behalf
  • carers
  • staying in hostels, are of no fixed abode or are in prison
  • members of religious communities
  • members of international headquarters or defence organisations

Please note:

  • if all residents of a property fall into 1 of these categories, a 50% discount on Council Tax is awarded - sometimes full exemption is awarded, for example when all residents are students
  • if 1 resident of a property doesn’t fall into 1 of these categories, a 25% discount is awarded
  • if 2 or more residents of a property don’t fall into 1 of these categories, no discount is awarded

How to apply: please download the relevant discount form and return it to us.

Second home discount

Apply for second home discount

to confirm your property is a second home or holiday home. In certain circumstances, you may qualify for a 50% or 10% discount on a property that's not your sole or main residence.

A 50% discount can apply to:

  • an empty property which has had a 6 month exemption
  • a purpose built holiday home which, in accordance with a licence or planning permission regulation, or because of its construction or facilities, is not fit to live in for the whole year
  • a second property you own or rent which is job related - this property should be provided by your employer so that you can carry out the duties of your job

A 10% discount can apply to:

  • a house you have moved out of but are unable to sell
  • a holiday home for any period up to 31 March 2017
  • a furnished let where there’s a period between tenants

Holiday homes after 1 April 2017

holiday home is a dwelling that is:

  • not anyone’s sole or main place of residence
  • furnished and used as a holiday home for at least 25 days per year

You must show that you are normally resident at another address at which you are liable for the full Council Tax.

The regulations have been amended to extend the Council’s discretionary power to remove the discount on second homes. The Council have taken the decision to remove the 10% discount with effect from 1 April 2017.

For any period up until 31 March 2017, a 10% discount is applicable.

From 1 April 2017, full Council Tax based on the valuation band of your property will be charged. 

How to apply:

Apply online

or download the relevant discount form and return it to us.

Changes to empty property charges

Properties which have been unoccupied for 12 months or more may be subject to an additional Council Tax levy charge

Disabled person’s band reduction

If you're disabled or have a disabled person living with you, you can apply for a reduction in your Council Tax banding. 

To be eligible, one of the following criteria must be met:

  • the disabled person uses a wheelchair inside the house
  • there's an additional kitchen in the house essential to the needs of the disabled person
  • there's an additional bathroom (with a bath or shower) in the house essential to the needs of the disabled person
  • a room other than a bathroom, kitchen or toilet is being used mainly by the disabled person and is required to meet their needs

If you meet one or more of these criteria, your property will be placed in the Valuation Band directly below its current Band. For example, if your house is currently a 'B' band property, your payment will be reduced to an 'A' band property. You can still receive a reduction if you live in an 'A' Band property.

Inspectors from the Council Tax office may inspect your property before they make a decision about your application. The council will contact you by letter every year to review your circumstances. If your circumstances change, please contact us immediately.

How to apply: complete and return a Disabled persons reduction form (Word, 138kb)

Change in circumstances

If you're awarded any type of discount and there's a change in circumstances that may affect your entitlement, you must contact us immediately so your account can be updated.

Please note: we have the power to impose a penalty (max £200) if you fail to provide information that affects your council tax liability.

If you're on a low income we may be able to help you pay your Council Tax or rent. Please visit our pages on Council Tax Reduction Scheme or Housing Benefits to find out more.

Contact Council Tax

Email

counciltax@north-ayrshire.gov.uk

Telephone

01294 310000

Address

North Ayrshire Council, Council Tax Section, PO BOX 7964, Bridgegate House, Irvine, KA12 8LS