Discounts and exemptions

Council tax charge is calculated, based on two adults over the age of 18 years old living in a property.

Your council tax bill does not increase if there are more than two adult residents within your household but may be reduced if there is only one person being the sole or main resident. They may be eligible for a council tax single person discount which is a reduction/discount of 25% off the property, water and sewerage charge.

You will need to apply for this discount as it is not automatically awarded.  

Who can apply?

If you are the only adult living in the property,18 or over then you would be eligible for this discount.

Amount of discount you may be eligible for

25% single person discount (inclusive of water and sewerage charge).

How do I apply?

To apply for this discount, sign in or register on our Open Portal account:

View and manage your council tax account online

What evidence do I need to submit?

If someone has moved out of the property, confirmation of their new residence and the date residency ceased would be required. 

If you're reporting a bereavement, a copy of the death certificate.  

We periodically review all council tax exemptions and discounts to confirm eligibility.  

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter. 

If you are awarded a discount and the circumstances that led to that discount change, you must tell us.

A student discount or exemption is based on the number of adults (18 or over) who are resident in a property and are full-time students.

Please note: you will need to apply for this exemption/discount as it is not automatically granted.

Who can apply?

For the purposes of council tax, a full-time student is:

• Someone undertaking a specified full-time course at a College or University in the UK or an EU state for a minimum 21 hours or more per week for at least 24 weeks; or
• Someone under 20 in non-advanced education undertaking a course or courses lasting at least 12 hours or more a week for more than 3 months. (a ‘non-advanced course’ is one below the level of a foundation degree, honours degree, HNC, HND or NVQ/SVQ level 4.  It includes Scottish Advanced Highers, National Diplomas and National Certificates.)
• You will also be classed as a student if you are registered with the British Council as a foreign language assistant and work in a school or other educational establishment.

Amount of discount you may be eligible for

Students are exempt from paying council tax. This means that if you are a student and live on your own or only with students, your household will not have to pay council tax. If there is one person in your household who is not a student, they will qualify for a 25% discount.

If you study at one of the following education establishments the required evidence of your student status can be sent electronically to us on the condition that you have completed the steps on your student portal.

• University West of Scotland
• New College Lanarkshire   

Otherwise, you will be required to provide a copy of your Student Certificate which details your full name, your term-time address and home address, course of study, qualification you are studying towards, start and end date of your course. If you do not have this, please contact your university/college for a copy (screenshots of Student I.D., Bursary Letters, or offers of a place on your course cannot be accepted).

If you withdraw or complete your course of study mid-way throughout the academic year, you will be liable for payment of council tax from the date you cease being a full-time student.

We periodically review all exemptions and discounts to confirm ongoing eligibility.

How do I apply?

To apply for this exemption/discount, sign in or register on our Open Portal account:

View and manage your council tax account online

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter.

Please note: if you are awarded a discount or exemption and the circumstances that led to that change, you must tell us.

'Severely mentally impaired' is a council tax exemption or discount (dependant on the number of adults resident), which can be considered If someone has a permanent condition that seriously affects their mental abilities and social skills, and if a doctor confirms this, they may not have to pay council tax or could receive a discount.

The amount of discount depends on how many adults live in the home.

This includes conditions like Dementia or Alzheimer's.

Who can apply?

If you or someone in the household has a permanent and severe learning disability or mental health impairment and are in receipt of one of the qualifying benefits below then you may be eligible for this council tax exemption/discount: 

• Employment and Support Allowance
• Attendance Allowance / Pension Age Disability Payment
• Severe Disablement Allowance 
• Disability Living Allowance (care component at middle or highest rate) 
• Personal Independence Payment – Daily Living component at the standard or enhanced rate 
• Adult Disability Payment - Daily Living component at standard or enhanced rate  
• An increased rate of disablement pension for constant attendance 
• Working Tax Credit, which includes a disability element or a severe disability element 
• Unemployability supplement 
• Constant Attendance Allowance, or an unemployability allowance, under the Personal Injuries (Civilians) Scheme 1983, or the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 
• Income Support which includes a disability premium because of incapacity for work 
• Armed Forces Independence Payments (AFIP) 
• Universal Credit, which includes the limited capability for work element for the person who is SMI

If you are making a retrospective claim, you must submit a letter of entitlement from the Department for Works and Pensions which states which benefit was in payment and the date that benefit was paid from.

This exemption/discount can be awarded for as long as the above criteria is met and a backdate may be considered.

Amount of discount or exemption you may be eligible for

• If the person lives alone, they will qualify for full exemption from council tax, inclusive of water and sewerage charges.
• If the person lives with one other person who is 18 years or over, they will qualify for a 25% council tax discount.

We periodically review all exemptions and discounts to confirm eligibility.

How do I apply?

To apply for this exemption/discount, sign in or register on our Open Portal account:

View and manage your council tax account online

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter.

Remember: if you are granted a discount and the circumstances that led to that discount change, you must tell us.

Care leavers may qualify for an exemption or discount (depending on the number of adults resident) from council tax that can be applied where a young person is no longer under local authority care.

In Scotland, care leavers are exempt from paying council tax up to their 26th birthday. This exemption was introduced by the Scottish Government in April 2018.

To prove your eligibility, you’ll need to provide documentation, such as a declaration from your local authority or social services confirming your care leaver status. 

Please note: you will need to apply for this council tax exemption or discount as it is not automatically granted. 

Who can apply?

If you are a care leaver and you live on your own or live with other care leavers, then you may be exempt from paying council tax at your property.

Or if you live with someone else who isn’t a care leaver, they may qualify for a discount.

To qualify as a care leaver, you must be a person who:

• is at least 18 years of age but not yet 26 years of age
• was on that person’s sixteenth birthday or at any subsequent time “looked after” by a local authority
• is no longer “looked after” by a local authority

Amount of discount you may be eligible for

100% exemption.

If you are a care leaver who is the sole adult resident you will qualify for exemption. If you are a care leaver and live with a second adult, who qualifies to be disregarded, you may be eligible for exemption.

If you live with another person who does not qualify under the care leaver's conditions, then you may be eligible for a discount. When assessing if a discount is applicable, we will need to consider:

• Who is responsible for council tax in the household.
• Any other reductions or exemptions already in place.
• The number of other residents who are over 18 in your household.

We periodically review all exemptions and discounts to confirm eligibility.

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter.

How do I apply?

To apply for this discount/exemption where documentary evidence can be provided, sign in or register on our Open Portal account:

View and manage your council tax account online

If you do not have documentary evidence, please call the council tax section 01698 403210.

Please note: if you are awarded a discount/exemption and the circumstances that led to that discount/exemption change, you must tell us.

Persons who provide care can be considered to be disregarded for council tax purposes.

You will need to apply for this discount as it is not automatically granted.  

Who can apply?

As a carer, you may be eligible for a council tax discount if you’re living with the person, you care for and they are not your partner or your child who is under 18 years old.

You must be providing care for at least 35 hours per week and the person being cared for must receive the highest rate of attendance allowance/pension age disability payment, disability living allowance (care) or enhanced rate of personal independence payment (daily living component) or enhanced rate adult disability payment (daily living component) or highest rate of care component of child disability payment.

Amount of discount you may be eligible for

• If the only people resident over 18 years old, are you and the person you care for, you will receive a 25% council tax discount.
• If the person you care for is severely mentally impaired, and disregarded for the purposes of council tax you will receive a 50% council tax discount.
• If there are three people residents over 18 years old, one is severely mentally impaired and one is their carer, they will receive a 25% council tax discount. 

If there are four adult residents, over 18 years old, one is severely mentally impaired, one is carer, but the other two residents are not disregarded from council tax, there is no entitlement to any council tax discount.

We periodically review all exemptions and discounts to confirm eligibility.

How do I apply?

To apply for this discount, sign in or register on our Open Portal account:

View and manage your council tax account online

Supporting evidence required:

• photocopy of benefit award letter, or
• bank statement detailing the benefit in payment

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected.

If you are awarded a discount and the circumstances that led to that discount change, you must tell us. 

You may qualify for a discount on your council tax bill if someone living in your home is an apprentice, youth trainee or skill seeker.  

You will need to apply for this discount as this will not be automatically granted.

Who can apply?

To qualify as an apprentice, you must be: 

• Employed to learn a trade, business, profession, office role or vocation.
• Undertaking a recognised course or program of training leading to a qualification accredited by the National Council for Vocational Qualifications or the Scottish Qualifications Authority, and
• Receiving a salary of no more than £265 per week before any deductions for income tax and national insurance. (Please note that the earnings limit during the period 1 April 2023 to 31 March 2024 was less than £237, and prior to April 2023 was less than £195, before tax and National Insurance are deducted)

To qualify as a Youth Trainee, Skill seeker, you must be. 

• Under the age of 25, and
• Taking a relevant course under an individual training plan.

Amount of discount you may be eligible for 

• 25% discount if you live with another adult (applicable for household with a maximum of 2 adults resident).
• 50% discount if you live alone.

We periodically review discounts to confirm eligibility.

How do I apply?

To apply for this discount, sign in or register on our Open Portal online account:

View and manage your council tax account online

Supporting evidence

Documentary evidence must be provided to support the assessment of your application: a copy of the apprenticeship agreement or a signed copy of an agreement between the apprentice and the employer, together with copies of wage slips. It may require to be stamped by employer and contain recorded details of income. 

Please submit the necessary supporting evidence for your application.

Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. 

If you are awarded a discount and the circumstances that led to that discount change, you must tell us.

If you qualify for Disabled Persons Reduction (DPR) this discount is not applied as a percentage of the bill, instead, it reduces the council tax band by one band, for example, if your property is band D your bill will be reduced to band C charges.

If you are in a band A you will still receive a reduction.

Please note: you will need to apply for this relief as it is not automatically granted.

Who can apply?

If you or someone in your household are substantially and permanently disabled within the meaning of the regulations - The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992, and the property is the sole or main residence which has had modifications made to the property to accommodate the disabled person’s disability, then you may be eligible for this relief to allow your council tax bill to be reduced to take account of those needs.

Modifications to a property could include:

• a room (other than bathroom, kitchen or toilet) that is predominantly used by the disabled person, for example a treatment room for dialysis.
• an additional bathroom, not a WC, which provides bathing facilities - shower/bath that is predominantly used by the disabled person.
• an additional kitchen, that is predominantly used by the disabled person.
• the use of a wheelchair, by the disabled person, inside the house.

Amount of discount you may be eligible for

If you qualify for Disabled Persons Reduction, we will reduce your council tax property band to the band below your existing band. If you are in band A you will still receive a reduction.

We periodically review all reliefs to confirm eligibility.

How do I apply?

Contact the revenues team section on 01698 403210 to request an application. 

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter.

Please note: if you are awarded a council tax discount and the circumstances that led to that discount change, you must tell us.

You may qualify for a discount or exemption on your council tax if you or a member of your household is in hospital or in a care home. There is no time limit on this type of relief.

You must apply for this exemption or discount as this is not an automatic award.

Who can apply?

You can apply if you, or a member of your household have:

• moved into a care home on a permanent basis
• been, or expect to be in hospital for a considerable period of time

Amount of discount you may be eligible for

You may qualify for:

• 25% discount if one adult resident remains in the property
• 100% exemption if the property has been left unoccupied

This discount reduces your council tax, water and sewage charges.

Required documentary evidence

• confirmation of the hospitalisation from the liable person, representative or agent, and
• confirmation from the hospital or care provider, along with their establishment stamp.

How do I apply?

To apply for this discount, sign in or register on our Open Portal online account:

View and manage your council tax account online

We periodically review all exemptions and discounts to confirm eligibility.

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. 

If you are granted a discount or exemption and the circumstances that led to that award change, you must tell us.

A person in detention or prison can apply for exemption or discount from council tax.  In order to qualify a member of your household would be in prison or some other form of detention because of a court order.

Who can apply?

You can apply if you, or a member of your household are detained in a prison, hospital or any other place, in the following circumstances:

• Under the order of a U.K. court (except for non-payment of a fine).
• Awaiting deportation under the Immigration Act 1971.
• Under the Mental Health Act 1983 or the Mental Health (Scotland) Act 1984.

For more than 48 hours under armed services disciplinary powers.

Amount of discount you may be eligible for

If you normally live with one other adult and they are imprisoned, you may be eligible for a 25% council tax discount.

Alternatively, if no one else lives in your property, you may qualify for a 100% council tax exemption.

We need the following evidence:

• Confirmation from the prison or relevant establishment, along with their establishment stamp.

We periodically review all exemptions and discounts to confirm eligibility.

How do I apply?

To apply for this exemption/discount, sign in or register on our Open Portal online account:

View and manage your council tax account online

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected.

If you are awarded a discount or exemption and the circumstances that led to the award change, you must tell us.

Property left empty by someone who has moved out to provide care or by someone who is receiving care elsewhere

This council tax exemption applies to properties left empty because the former occupant now lives elsewhere to provide personal care for someone else, or the former occupant now lives elsewhere to receive personal care from someone else.

You will need to apply for this exemption as this is not automatically granted.

Who can apply?

If you are providing care. For this exemption, ‘care’ means caring for someone who has one or more of the following conditions:

• old age
• disablement
• illness
• past or present alcohol dependence
• past or present drug dependence
• past or present mental health disorder

If you are receiving care:

• A person who has moved in with someone to receive long-term care. For the exemption to be awarded the person must be absent for the whole period after the property ceased to be their sole or main residence. They may not return for weekends at home.

When you apply, we need to gather information from the person who provides the care and information about the person who receives it. We also need a confirmation letter from their doctor.

Amount of exemption you may be eligible for

100% council tax exemption inclusive of water and sewerage will apply for as long as the person responsible for paying council tax remains within the qualifying criteria.

We periodically review all exemptions and discounts to confirm eligibility.

How do I apply?

To apply for this discount, sign in or register on our Open Portal account:

View and manage your council tax account online

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. 

If you are awarded exemption and the circumstances that led to that award change, you must tell us.

If child benefit is still being paid for a young person aged 18 years old and over, then you may be discounted from council tax.

You will need to apply for this discount as this is not automatically granted.

Who can apply?

You may qualify for a discount to reflect the personal circumstances of the adult residents if there is any person aged 18 years and over, where child benefit is still being paid due to the young person staying in approved education or training.

Amount of discount you may be eligible for

25% discount if the above criteria is met.

We periodically review all exemptions and discounts to confirm eligibility.

How do I apply?

To apply for this discount, sign in or register on our Open Portal online account:

View and manage your council tax account online

We need the following evidence

Proof of child benefit payment, for example a copy of payment been made into bank account or child benefit award letter.

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. 

If you are awarded a discount and the circumstances that led to that discount change, you must tell us.

People under the age of 18 years old is an exemption from paying council tax that can be applied If all persons living in the property are under 18.

You will need to apply for this exemption as this is not automatically awarded.

Who can apply?

Council tax only applies to people over the age of 18 years old. If there are only people under the age of 18 occupying the property, then you won't need to pay council tax until any person in the property becomes 18.

Once one or more of the residents living in the property are over the age of 18 this exemption will no longer be applicable.

Amount of discount you may be eligible for

100% council tax exemption is applicable if all persons living in the property are under 18 years of age.

We periodically review all exemptions and discounts to confirm eligibility.

How to apply?

To apply for this discount, sign in or register on our Open Portal online account:

View and manage your council tax account online

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter.

Please note: if you are awarded an exemption and the circumstances that led to that award change, you must tell us.

Unoccupied and unfurnished property is an exemption or discount from council tax where a property is unoccupied and unfurnished, and all moveable items have been removed from the property.  

You will need to apply for this exemption/discount as this is not automatically granted when the property is unoccupied.

Who can apply?

This council tax exemption usually applies when a property has been left empty after the former occupant has moved on and the property has become unoccupied and unfurnished.

To be considered unfurnished a property must be empty of all moveable items. The following goods are not deemed to be items of furniture: 

• white goods such as a washing machine, fridge, freezer, and dishwasher
• curtains or blinds
• carpets
• items that are built into the property such as fitted wardrobes

Amount of council tax exemption/discount you may be eligible for

If the property is unoccupied and unfurnished, council tax exemption may be awarded for up to a maximum period of 6 months from the date the property was last occupied. Once the six-month exemption entitlement lapse and the circumstances remain the same, the property is still unoccupied and unfurnished, you may be entitled to a 50% council tax property discount (excluding water and sewerage charges) for a maximum period of 6 months.

If the property is unoccupied and furnished, a 10% discount is due for up to 12 months.

If the property remains unoccupied after the 12-month period, the council tax discount will end, and an additional 100% council tax levy charge will apply on the property element of the council tax.

If, however, an unoccupied property is being actively marketed for sale or let, then a 10% council tax property discount can be awarded for a further 12 months. Thereafter, the discount will end and an increase in council tax property liability of 100% can only be applied when the property has been unoccupied for two years or more.

We have approved a discretionary exemption from the council tax additional 100% levy increase for 'unoccupied dwellings' purchased by new owners for a maximum period of up to six months, from the date of purchase.

The discretionary exemption applies to any properties where the date of transfer/ownership of the property is on or after 14 September 2016.  A 10% discount is applicable for such properties for a maximum period of up to six months from the date of transfer/ownership of the property.

We periodically review all exemptions and discounts to confirm eligibility.  

How do I apply?

To apply for this exemption/discount, sign in or register on our Open Portal online account: 

View and manage your council tax account online

Evidence is required to support your application. Examples of evidence that will be accepted include:

• Proof of residence at an alternative address during the period concerned.
• Registered for council tax elsewhere in North Lanarkshire Council.
• Copy of council tax notice in another Local Authority.
• Official documentation addressed to the applicant at another address during the period of the claim.
• Access to online marketing for sale or let information.
• Invoice from a removal/delivery company.
• Copy of a lease or tenancy agreement indicating the property was an unfurnished let.
• Copy of property schedule indication that there was no furniture as part of the sale.
• Photographs of the property that demonstrates the property is unfurnished. 

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected.

If you are awarded a discount or exemption and the circumstances that led to that award change, you must tell us.

You may qualify for a discount on your council tax charge if you own or rent a furnished property that no one is living in, and it is not a second home.

You will need to apply for this discount as this is not automatically granted.

Who can apply?

You may qualify for a 10% council tax discount, exclusive of water and sewerage charges for up to a maximum of 12 months from the date the property was last occupied as a sole or main residence for three months or more.

However, if the property is actively being marketed for sale or rent, a further period of up to 12 months of 10% discount can be awarded.

10% discount can therefore be awarded for a maximum period of 24 months provided the property is actively being marketed for sale or rent. After the property has remained unoccupied and furnished for 24 months in total, the discount will end, and a 100% additional council tax levy charge will apply.

We periodically review all exemptions and discounts to confirm eligibility.

How do I apply?

To apply for this discount, sign in or register on our Open Portal online account:

View and manage your council tax account online

Evidence required to support your application:

Actively being marketed for sale: a copy of the home report and information of where the property is being advertised for this purpose.

Actively being marketed for rent: Information of where the property is being advertised for this purpose and a copy of the advertisement.

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. 

If you are awarded a discount and the circumstances that led to that discount change, you must tell us.

We currently apply a discount of 10% to second homes with the exception of purpose-built holiday homes and job-related dwellings where a 50% discount is applied.

What is changing?

The Scottish Government has introduced new regulations allowing local authorities to charge an additional 100% levy on those properties designated as second homes.  

The change brings second homes into line with council tax policy on long-term empty homes and aims to increase housing availability by encouraging more homes to be used for living in. 

At a council meeting on 15 February 2024 the council decided to introduce this additional 100% levy on council tax for second homes in North Lanarkshire.

What does it mean for me?

From 1 April 2024, your property, which is currently designated as a second home, will no longer be eligible for a 10% discount and will instead be subject to an increase in council tax liability of 100%.   

This change will be reflected in the annual council tax notice for 2024/25. This additional levy applies to the council tax charge only and will not affect the water and sewerage charges which are set by Scottish Water.  

A second home is classed as any home that is not used as someone’s primary residence but that is occupied and furnished for at least 25 days in a year. If you believe this is no longer the case you should contact the council tax team on revenue@northlan.gov.uk to seek advice on the appropriate council tax treatment for your property (please state Second Home in the email subject).

If the property is your second home but you stay in it less than 25 days per year:

• It would be treated as an empty property and the relevant exemption, discount and long-term premium may apply depending on when the property was last occupied.

If the property is your main residence and not your second home:

• Email revenue@northlan.gov.uk using Second Home in the subject heading to inform us of the date you started using the property as your main residence and when you vacated the property that was being used as your main residence. 

What to do if you currently let the property to someone else:

• Email revenue@northlan.gov.uk using Second Home in the subject heading to confirm the full name of the tenant(s), tenancy start date, when the property was first advertised for let and if advertised for let on a furnished or unfurnished basis and the team will consider the appropriate council tax treatment.  

If you want to let the property in the future:

• Please let us know by emailing revenue@northlan.gov.uk with the date the property is to be advertised for let and if it will be let on a furnished or unfurnished basis. 

What to do if your property is unfurnished:

• Please confirm by emailing revenue@northlan.gov.uk with details of when the furniture was removed, when the property was last occupied and if the property is being marketed for let / sale or undergoing work so you can move in. 

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. 

An exemption from paying council tax where the property is unoccupied due to the death of the person responsible for paying council tax. 

The executor of the estate can apply for an exemption.  It will not automatically be awarded. 

This exemption works differently depending on whether a grant of confirmation has been made. 

A grant of confirmation is a legal document from a court giving the executor(s) authority to access any money or other property belonging to a deceased person from the holder (such as a bank), and to administer and distribute it according to law.  An application for confirmation is lodged with the sheriff court.

If a grant of confirmation has been made, there is a statutory limit of a maximum of 6 months exemption from paying council tax effective from the date that confirmation was set.

If a grant of confirmation has not been made, there is no statutory limitation to the length of applicable exemption. You will need to provide the following documentary evidence to demonstrate the status of the deceased person's estate.

How do I apply?

To apply for this exemption, please contact us to request an application form at revenue@northlan.gov.uk

To qualify you need to provide the following documentary evidence to demonstrate the status of the deceased person's estate:

• Copy of death certificate.
• Copy of the grant of confirmation relative to the estate of the deceased.
• Alternatively, a letter from Solicitors acting for the executors verifying that the grant of confirmation has been lodged.
• Name, address, and telephone number of the executor acting for the estate.
• Letter from the executor stating the property address is unoccupied and that the estate is still liable for any council tax charges. 

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. 

We periodically review all exemptions and discounts to confirm eligibility. 

You may qualify for a council tax exemption or discount on your council tax bill if you are a foreign student’s spouse, civil partner or dependent who is prevented from working or claiming benefits.

You will need to apply for this council tax exemption or discount as this will not be automatically granted. 

Who can apply?

To qualify, the spouse, partner or dependent must not be a British Citizen and must also be someone who, under Immigration Rules, is not allowed either to work in the UK or claim benefit.

We periodically review all exemptions and discounts to confirm eligibility.

How do I apply?

To apply for this council tax exemption or discount, sign in or register on our Open Portal online account:

View and manage your council tax account online

Evidence required

The following evidence is required to support you application:

• Passport
• Visa
• Marriage Certificate (if applicable)

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. 

If you are awarded a discount and the circumstances that led to that discount change, you must tell us.

Certain school leavers are disregarded for council tax purposes.  

You will need to apply for this discount as this is not automatically granted.

Who can apply?

If you are a school leaver who lives alone, you may be entitled to receive a discount from your council tax until 31 October of the year you left school.

You may qualify for this discount if

• You are under 20 years old.
• You left school or college between the 1st of May and 31st of October in a year after studying a qualifying course.
• The course you were studying was no more advanced than “Higher” grade.

Amount of discount you may be eligible for

50% council tax discount.

If you live alone, you may be entitled to receive a 50% discount from your council tax bill until 31 October of the year you left school.

Alternatively, if child benefit is still being paid for the young person, then they will continue to receive this disregard. 

We periodically review all exemptions and discounts to confirm eligibility.

How do I apply?

To apply for this discount, sign in or register on our Open Portal online account:

View and manage your council tax account online

We need the following evidence

• Evidence of date of birth submitted e.g. passport, birth certificate.
• Name of educational establishment attended on 30th April this year.
• Name of course(s) of education undertaken on 30th April this year.

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. 

If you are awarded a discount and the circumstances that led to that discount change, you must tell us. 

Members of religious communities can be awarded a council tax discount.

You will need to apply for this discount as this is not automatically granted.

Who can apply?

If you are a member of a religious community, whose main occupation is prayer, contemplation, education, the relief of suffering or a range of these.  

You must: 

• have no capital or income (except a pension from a former employer)
• depend on the religious community for your material needs

Amount of discount you may be eligible for

• 25% discount if you live with another adult
• 50% discount if you live alone or only with others who qualify

We periodically review all exemptions and discounts to confirm eligibility.  

How do I apply?

To apply for this discount, sign in or register on our Open Portal online account:

View and manage your council tax account online

We need the following evidence

Written confirmation from an authorised representative of your religious community that you are a member, whose main occupation consists of two or more of, prayer, contemplation, education and the relief of suffering. You have no income (apart from a pension from a previous employer or capital) and depend on the religious community for your material needs. 

Please submit the necessary supporting evidence for your application.  Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected.  

If you are awarded a discount and the circumstances that led to that discount change, you must tell us. 

This applies to a property, such as a manse, which is no one’s sole or main residence is exempt indefinitely if the property is being held by, or on behalf of, any religious body to be available for a minister of religion to occupy as a residence from which to perform the duties of their office. The property may remain furnished.

You will need to apply for this exemption/discount as this is not automatically awarded.

Amount of discount you may be eligible for

100% council tax exemption, inclusive of water and sewerage charges will remain in effect until the minister takes up residence in the dwelling. 

How do I apply?

apply for this exemption, contact the Revenues Team by email:  revenue@northlan.gov.uk for an application to be issued. 

We need the following evidence

Confirmation by church officer such as existing minister or existing treasurer/secretary that the house is unoccupied and held for occupation only by another minister.

If you are awarded exemption and the circumstances that led to that exemption change, you must tell us.

This applies to a property which is unoccupied and in possession of the mortgagee (bank or building society) under the terms of the mortgage.

Who can apply?

The property owner will continue to be liable although the bank or building society holds the keys.

You will need to apply for this exemption as this is not automatically awarded. 

Amount of exemption you may be eligible for

100% council tax exemption inclusive of water and sewerage charges. The property will remain exempt until the bank or building society has dealt with the property.

Evidence required

A letter from the bank or building society confirming the date that the property was repossessed.

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. 

How do I apply?

To apply for this category of council tax exemption, sign in or register on our Open Portal online account:

View and manage your council tax account online

If you are awarded council tax exemption and the circumstances that led to that exemption change, you must tell us. 

A job-related dwelling may attract a discount from council tax if you live in tied accommodation. This is housing that you are required to live in a second home by your employer as a condition of your job.

You will need to apply for this discount as this is not automatically granted.

Who can apply?

If you use the property as your second home and have a main residence somewhere else and you are: 

• required to live in a second home by your employment (for example if you are a publican and need to live in other licensed premises as a tenant of a brewery), or
• provided the second home by your employer because it is required for your employment (for example a live in teacher or caretaker).
• you have left a property unoccupied because you must live elsewhere as part of your job.

To qualify you will be required to provide documentary evidence from your employer along with your council tax notice for your main alternative residence.

You do not qualify for this discount if you are renting a property because you are working temporarily in North Lanarkshire.

Amount of discount you may be eligible for

If you qualify for this discount you could receive up to 50% off your council tax property charge. This discount does not reduce your water and sewerage charges.

We periodically review all discounts to confirm eligibility.  

How do I apply?

To apply for this discount, contact the Revenues Team by email revenue@northlan.gov.uk for an application to be issued.

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in your application being rejected.

If you are granted a discount and the circumstances that led to that discount change, you must tell us.

A dwelling which is uninhabitable as a result of occupation being prohibited by law may qualify for 100% council tax exemption for an indefinite period as long as occupation of the property remains legally prohibited.  

You will need to apply for this exemption as this is not automatically granted when the property becomes unoccupied due to becoming legally prohibited. 

Who can apply?

If a property cannot be occupied due to it being prohibited by law, as a consequence of ongoing actions, such as, a police crime scene, or because occupation of a property would breach a law e.g. a dangerous building. Properties may also be unoccupied due to a compulsory purchase order.

We periodically review all exemptions to confirm eligibility.  

How do I apply?

To apply for this exemption, sign in or register on our Open Portal online account:

View and manage your council tax account online

The required supporting documentary evidence in the form of official documentation as to why the property is prohibited by law:

• Proof or residence at another address during the period of the claim must be supplied.
• A copy of the court order or other document that legally prohibits occupation must also be supplied. Examples: closing order, demolition order, dangerous building notice, work notice.

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in your application being rejected. 

If you are granted a discount and the circumstances that led to that discount change, you must tell us.

Council tax exemption will be applicable in cases where a trustee in bankruptcy takes over the ownership of a property as part of a bankrupt person's assets.

You will need to apply for this exemption as this is not automatically granted.

Amount of discount you may be eligible for

100% council tax exemption.

This exemption can be awarded for an unlimited period of time until the property is sold or ownership is changed.

We need the following evidence

Confirmation in writing from the trustee confirming that the property has been taken over as part of a bankrupt person's assets.

How do I apply?

To apply for this exemption, sign in or register on our Open Portal online account:

View and manage your council tax account online

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. 

If you are awarded an exemption and the circumstances that led to that exemption change, you must tell us.

Certain voluntary care workers are disregarded for council tax purposes.

You will need to apply for this council tax exemption/discount as this is not automatically awarded.

Who can apply?

You will qualify for this if you:

• are a voluntary (unpaid) care worker
• are living in the property where you are working
• care for someone for more than 24 hours per week
• were introduced to the person you care for by a local authority, the Crown, or a Charitable Organisation
• do not earn more than £44 per week (in some circumstances this is lowered to £36 per week)

Amount of discount you may be eligible for

Adults who meet the above qualifying conditions shall be disregarded when counting the number of adults in the house.

We periodically review all council tax exemptions and discounts to confirm eligibility.

How do I apply?

To apply for this council tax exemption/discount, sign in or register on our Open Portal online account:

View and manage your council tax account online

We need the following evidence

• Attach any confirmation of income, pay slips, bank statements etc.
• Confirmation that you were introduced to the person you care for by a local authority, the Crown, or a charitable organisation. 

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected.

If you are awarded a discount or exemption and the circumstances that led to that award change, you must tell us. 

Visiting forces accommodation is an exemption from council tax that can be applied if you are a member of a visiting force and are not a British citizen or ordinarily resident in the UK.  

Armed forces accommodation is exempt from council tax, whether occupied or not.  

You will need to apply for this council tax exemption as this is not automatically awarded.

Who can apply?

If you are a member of a visiting force with one of the eligible countries listed below, and not a British citizen or not ordinarily resident in the UK.

Your partner will also qualify if they are not a British citizen or ordinarily resident in the UK. 

Eligible countries

Antigua and Barbmuda; Australia; Bangladesh; Barbados; Belgium; Belize; Botswana; Brunei; Canada; Cyprus; Denmark; Dominica; Fiji; France; Gambia; Germany; Ghana; Greece; Granada; Guyana; India; Italy; Jamaica; Kenya; Kiribati; Lesotho; Luxembourg; Malawi; Maldives; Malaysia; Malta; Mauritius; Nauru; Netherlands; New Hebrides; New Zealand; Nigeria; Norway; Pakistan; Papua New Guinea; Portugal; St Lucia; St Vincent and Grenadines; Seychelles; Sierra Leone; Singapore; Solomon Islands; Spain; Sri Lanka; St Christopher and Nevis; Swaziland; Tanzania; Tonga; Trinidad and Tobago; Turkey; Tuvalu; Uganda; USA; Western Samoa; Zambia; Zimbabwe.

Amount of exemption you may be eligible for

100% council tax exemption, inclusive of water and sewerage charges if you meet the above criteria.

We periodically review all council tax exemptions to confirm eligibility. 

How do I apply?

To apply for this exemption, contact the Revenues Team by email revenue@northlan.gov.uk for an application form.

If you are awarded this exemption and the circumstances that led to that exemption change, you must tell us.

An exemption or discount from council tax may apply where persons from Ukraine are resident in a property.

You will need to apply for this exemption/discount as this is not automatically awarded.

From 1 April 2023, council tax exemption or discount can be given where a person from Ukraine is resident in a property in North Lanarkshire under the Homes for Ukraine Sponsorship Scheme.

This is a change from the rules which applied between the period from 1 April 2022 and 31 March 2023.  For this period council tax exemption/discount was also applicable to Ukrainians resident within North Lanarkshire who were not part of the current qualifying scheme.

Who can apply?

From 1 April 2023, council tax exemption or discount can be considered where:

• The property is the sole or main residence of at least one person who holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme, and
• The property is being made available by an approved sponsor under the Homes for Ukraine Sponsorship Scheme, and you are being provided the accommodation without paying rent in return, and
• You were residing in Ukraine immediately before 1 January 2022 and left Ukraine in connection with the Russian invasion which took place on 24 February 2022. 

Amount of discount you may be eligible for

• If you meet the above qualifying criteria and live alone, you will qualify for council tax exemption, which is 100% relief inclusive of water and sewerage charges. 
• If you are resident with 1 other adult resident over the age of 18 years of age and they are not part of the Homes for Ukraine Sponsorship Scheme you will qualify for a 25% council tax discount.  

If you do not meet the above detailed criteria, you will be liable to pay full council tax. 

We periodically review all exemptions and discounts to confirm eligibility.  

How do I apply?

To apply for this exemption/discount, sign in or register on our Open Portal online account:

View and manage your council tax account online

Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected.

If you are awarded a discount or exemption and the circumstances that led to that award change, you must tell us.

• Provide details of the address you have moved into and the date you moved into the property.
• Evidence that the property has been provided by an approved sponsor under the Homes for Ukraine Sponsorship Scheme and that you were residing in Ukraine immediately before 1 January 2022 and left Ukraine in connection with the Russian invasion.
• Evidence of your Visa and Home Office paperwork confirming you hold permission to enter or stay in the United Kingdom under the Homes for Ukraine Sponsorship Scheme.

You may be able to reduce your Council Tax charge if your property is uninhabitable and undergoing (or has undergone) major repair or structural repair to make it habitable or is undergoing structural alteration. This category does not apply to a property which is simply uninhabitable. Work must be underway to make it habitable, and the work must be major or structural. It does not cover situations where the property simply has outdated features, fittings, and fixtures. Replacement, refurbishment, or modernisation would not lead to a reduction. 

Amount of discount you may be eligible for

Legislation limits the period of reduction, but the Council Tax can be reduced by 100% for up to 12 months from the date the property was last occupied as a sole or main residence for 12 weeks or more. So, if the property was unoccupied prior to you buying or renting it, the level and duration of any reduction you might be due will be affected.  

If the property has been unoccupied for more than 12 months, a 50% discount applies for 6 months from the date you became the owner to make the property habitable, or it is undergoing structural alteration 

Please Note: Once exemption and discount have been exhausted, the property may be subject to an empty property surcharge currently a 100% increase of the Property Charge therefore the amount of Council Tax you pay will be doubled. 

A reduction can only be awarded once sufficient evidence has been provided (see evidence section below) and we are satisfied that the work is underway. Whilst we will consider any reasonable period that might have been required to arrange for the work to be undertaken, such as obtaining quotes, obtaining materials, dealing with insurance companies and so on, delaying the work may reduce the level and duration of any reduction. 

What is major repair, structural repair or structural alteration? 

Below are some examples of work that we will consider to be major repair, structural repair, or structural alteration. 

• Major roof repairs which have left the property open to the elements
• Major repairs to external walls which have left the property open to the elements
• Major repair of, or renewal of, foundations
• Replacement of damaged floor joists or timbers throughout the property
• Removal and replacement of damaged floorboards throughout the property
• Removal or replacement of load bearing walls
• Installation of support beams
• Damage throughout the property caused by flood or fire
• Major underpinning 

Below are some examples of work that we do not consider to be major repair, structural repair, or structural alteration. 

• General redecoration, refurbishment, or modernisation
• Minor roof repairs, such as renewing tiles, slates, or other roof coverings
• Removal or replacement of partition walls
• Removal and replacement of damaged floorboards in only a few rooms
• Lifting of floorboards to allow access to pipes, wiring and so on
• Installation of a kitchen, bathroom, toilet and so on
• Installation of heating systems
• Rewiring, plumbing, gas fitting and so on
• Plastering of walls
• Replacing windows or doors 

How do I apply?

To apply for the discount or exemption please contact us on 01698 403210 or email revenue@northlan.gov.uk  to request application form.

You must provide documentary evidence in support of your application. No reduction will be awarded without appropriate evidence. Documents should demonstrate that the property is undergoing or has undergone major repair, structural repair, or structural alteration.