Council Tax Reduction Scheme

What is Council Tax Reduction Scheme ?

The Council Tax Reduction Scheme (CTRS) helps low-income earners pay part or all of their council tax. Water and sewerage charges are not included in the Council Tax Reduction Scheme, you will have to pay them yourself.

CTRS still allows up to 100% of council tax support for those liable to apply, depending on their household and financial circumstances. CTRS provides financial assistance with council tax bills for low-income residents.

The council tax benefit was abolished on 31 March 2013. It is now up to each council to formulate and administer its own plan to help those who cannot pay their council tax. It is now known as Council Tax Reduction or Council Tax Support.

Objective of Council Tax Reduction Scheme

Council Tax Reduction aims to help people who are on a low income and may not be able to cover part or all of the bill.

Can I Claim Council Tax Reduction ?

  • Council tax bills assume that two adults occupy the property as their main household. If only one resident lives there, the bill is reduced by 25%, known as the single-person exemption.
  • Some people are not counted as second residents for council tax bills, even if they live in the property. These are known as neglected persons.
  • If you share your home with people who are considered neglected, you may qualify for a 25% single-person exemption.
  • If everyone in the house declines, you'll usually get a 50% discount.

What is Council Tax Reduction ?

CTR is deducted in your council tax bill on the basis of :
  • Your income
  • Your family size
  • Other adults who live with you
  • Council Tax Amount You Will Have to Pay
If you are on a low income or claiming benefits, you can apply to have money taken out of your council tax bill. You can apply for council tax reduction, whether you are a renter, own a home, are working or unemployed.

Council Tax Reduction for Low-Income Earners

If your income is low, you may be eligible for a deduction of up to 100% of council tax. Each local authority has different criteria for who is eligible to claim the council tax deduction. The size of the deduction depends on your income, your savings, whether you live alone or live with other adults in the same property. To find out if you qualify, check with your local authority.

You can get up to 100% reduction under the CTRS depending on :
  • Where do you live
  • Your circumstances (e.g. number of children, income)
  • Your household income (e.g. pension, savings, your partner's income)
  • If your children live with you
  • If adults live with you

Change of Circumstances 

If you increase or decrease your hours at work, if your income changes, or if someone moves in or out of your home, you must immediately notify Council of any change in these circumstances, which will be taxed by council. could affect your eligibility for the deduction.

Hardship Relief

If you are experiencing extraordinary hardship for reasons beyond your control, such as the loss of your job, you can temporarily reduce your council tax bill. You may qualify for hardship relief. To find out if you are eligible, you will need to contact your local council. Discount is given at their discretion.

Second Adult Rebate

If you don't get the council tax deduction because of your own income, but you live with an adult who is 18 years of age or older, who has a low income, is on job seeker allowance or income support, and who pays you rent If you don't pay, you may qualify for the second adult exemption. A second adult relative, friend, adult son or daughter may be some type of caregiver. But a second adult cannot be a tenant/boarder, joint tenant and partner. You can apply for this benefit only if you do not qualify for the Single Person Exemption.

You can apply online for a council tax reduction or other adult exemption.

Council Tax on Vacant Properties

  • Councils can offer up to 50% discount for vacant and unfurnished homes. Councils in England and Wales have the power to charge an additional premium of up to 100% on top of the normal council tax. (If a house is vacant for more than two years)
  • In Scotland, if your home is vacant for 12 months, you can be charged 100% of the premium.
  • From April 2023, in Wales, the second household premium is being increased from 100% to 300%.

Second Home Council Tax Exemption

  • Councils may make exemptions for furnished holiday homes or second homes. Most holiday-home owners get a 10% rebate on council tax.
  • Some people, such as members of the clergy or tenant evangelists who are provided housing as part of their job, may qualify for a 50% discount on their second home.
  • If your second home is vacant because you need to relocate elsewhere by your employer, a 50% discount should be applied.

Annexe Discounts and Exemptions

If the person paying council tax on the principal property is a relative and you live in an annexe as your main home, you may be able to get a 50% exemption on the annexe council tax. Where an annexe is vacant and cannot be given separately due to planning permission, it may also be eligible for council tax deduction.

Disabled Band Reduction Scheme

If your home has features or facilities that are necessary for the well-being of the disabled person living there, your council tax bill may be reduced. This may include a specially adapted kitchen, an additional bathroom or additional space inside the property for wheelchair access. To apply for deduction under the scheme, write to your council and ask for an application form.

Support for Pensioners

All local councils are required to provide a certain level of support for pensioners who have reached state pension age. Those who receive the Guaranteed Credit portion of the pension credit may not have to pay any council tax. Meanwhile, those who receive the savings portion of the pension credit or who have low incomes and less than £16,000 in savings can get a council tax exemption.
Contact your local council to find out what they offer in your area.

How Much Help Will I Get From CTRS ?

How much benefit you get under the Council Tax Reduction Scheme, it depends on how much council tax you have to pay and your circumstances. You can use this Council Tax Reduction Calculator to see what help you can get.

Council Tax Reduction Eligibility

Following are the eligibility criteria to qualify for CTR :
  • Your income should be low
  • You must be 18 or older
  • You have less than £16,000 in capital and savings (unless you receive a pension credit)
  • You must not be a full-time student or be treated as a foreigner.
  • You will be liable to council tax for the property you live in
  • You must be the person responsible for paying council tax
  • Whether you are unemployed, working, unmarried, disabled, married or in a civil partnership, you can claim a council tax deduction.
You may not be entitled to CTR if you :
  • Save over £16,000
  • Have come to live in the UK from abroad
  • Are a full time student
  • Live in residential care or nursing home

What is Required to Apply for CTR ?

To apply for Council Tax Reduction, you need to provide the following documents :
  • Income and savings
  • Proof of identity
  • Domestic conditions (household circumstances)

Council Tax Rebate 2022

  • In April 2022, thousands of households are set to receive council tax exemptions to offset rising energy costs.
  • In England, those in council tax bands A to D will receive a £150 council tax exemption, which will not be required to be paid. Those who do not qualify can benefit from a £144m discretionary fund for local authorities to give to vulnerable residents and those on low incomes.
  • In Scotland, £150 will go to those who are part of the council tax reduction scheme, as well as anyone in Scottish council tax bands A to D.
  • In Wales, council tax bands A to D and those who are part of the council tax reduction scheme will be paid £150 immediately.

How to Apply for Council Tax Reduction ?

If you believe you qualify for a deduction or exemption, you should write to your local council and make your case.
  • If you are eligible for a single-person exemption or exemption, write to your council upon receipt of a council tax bill.
  • Your council will ask you to provide supporting evidence.
  • You will then need to inform whether it has been decided to give you a waiver within two months.
  • If you disagree with the Council's decision, you can appeal to the Appraisal Tribunal.
  • For tribunal addresses, contact your council or visit the Valuation Tribunal Service website.

Apply for Council Tax Reduction (North Ayrshire Council)

Click Here for Apply online  

You can contact for any other information.

Please Pay Attention :
  • If you are in a civil partnership, married or living with a partner, you can make only 1 claim for both
  • If you live with other people who share the cost of your rent and/or council tax, your claim will only be calculated on your share of rent or council tax.
CTRS will work on your council tax reduction entitlement by looking at the following :
  • All money coming to you and your partner (earnings, tax credits, benefits, pensions)
  • Savings (PDF, 19kb) with you and your partner
  • Your circumstances
  • Call 01294 310000 to know how CTR is calculated. (North Ayrshire Council)

Requesting a review

If you are dissatisfied with the Council's decision on your application for CTR, you can request a review of the decision.

From 1st April 2017 (North Ayrshire Council)

Law by the Scottish Government raises the fee for properties in bands E to H.

Council Tax Band
  • Council Tax Charges and Current Multiplier as prescribed in the Council's 2022/23 Budget
  • Wastewater and water charges set by Scottish Water
North Ayrshire Council - Council Tax Band Charges 2022-2023

Band (Property value

Multiplier(of the Band D charge)

Council Tax £

Water £

Waste-water £

Total £

A (up to 27)






B (27 to 35)






C (35 to 45)






D (45 to 58)






E (58 to 80)






F (80 to 106)






G (106 to 212)






H (above 212)






North Ayrshire Council can only address your questions regarding the payment of fees. If you have questions about the services provided by Scottish Water, visit the Scottish Water website or contact :
The water and wastewater charges per council tax band are shown in the table above. Please refer to the Scottish Water Sheet.

Low income families in Band E to H properties

If you live in a Band E to H property, single individual households with a net weekly income of up to £479 and a net weekly income of up to £321 and all other households with savings of less than £16,000 are eligible for the full application . Exemption from inflated multiplier charges through CTRS. If you are already getting CTR in a low income family, you need not apply again.

If your household income is below the following limits and your savings are less than £16,000, you are eligible to apply for a full exemption from the increased fee :
  • Single adult with no children and a net income of up to £16,750 (i.e. £321 per week)
  • All other households with a net income of up to £25,000 (i.e. £479) per week.
If you are already receiving council tax reductions in a low-income household, you do not need to apply again. Any deduction you are entitled to will be included in the Council Tax Demand Notice.

Contact (North Ayrshire Council)

Telephone : 01294 310000
Address :
In writing : North Ayrshire Council, Benefits Section, Bridgegate House, Irvine, KA12 8LS

In person :
  • Customer Service Centre, Bridgegate House, Irvine, KA12 8BD
  • The Town Hall, Countess Street, Saltcoats, KA21 5HW