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Council Tax discounts

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

All discounts apply to the Council Tax charge only, with the exception of the single person discount which also reduces the water and wastewater charge.

Single occupier 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 occupier 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, 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
  • care leavers, aged between 18 and 26
  • 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 or care leavers
  • 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 complete the relevant discount form.

Second home discount

Apply for second home discount

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. The maximum period of discount is 6 months. This discount cannot be awarded for any period beyond 12 months from the unoccupied start date.
  • 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 property which is undergoing, or requiring, major repair work, or structural alteration in the 12 months from the date of purchase 

A 10% discount can apply to:

  • an unoccupied, but furnished, property which is not in use as a holiday home. This discount can be awarded up to 12 months from the date the property was last occupied.

Holiday homes after 1 April 2017

holiday home is a dwelling that is:

  • not anyone’s sole or main place of residence, and
  • 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. You may be required to provide proof that the property is used as a holiday home for at least 25 days in the year.

Full Council Tax based on the valuation band of your property will be charged for holiday homes. 

How to apply:

Apply online

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

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, 1 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 bath or shower) in the house essential to the needs of the disabled person, or
  • 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 1, or more, of these criteria, your property will be placed in the Valuation Band directly below its current Band. 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, contact us immediately.

How to apply: complete and return a Disabled persons reduction form (Word, 30kb)

Change in circumstances

If you're awarded any type of discount and there's a change in circumstances that may affect your entitlement (this could include a change to who owns your property), you must contact us immediately so your account can be updated.

Please note: we have the power to impose a penalty (max £500) if you fail to provide information that affects your council tax liability.

Council Tax Reduction

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

A discount of up to 25% can be awarded on water and wastewater charges if 2 or more people live in the property and are in receipt of Council Tax Reduction. If you qualify for this discount, it will show as a water and wastewater discount on your Council Tax bill.

Contact Council Tax




01294 310000


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