Council Tax Discounts in Glasgow, Aberdeen, Highland and Dundee

Same Rules, Different Application Routes

Every Scottish council administers the same discount and exemption categories under the Local Government Finance Act 1992 and its secondary instruments. A single person discount is 25% whether you live in Glasgow or the Highlands. A care leaver under 26 is disregarded everywhere under SSI 2018/39. What changes between councils is how you apply, what evidence format they accept, and how quickly they process claims.

Glasgow City Council

Glasgow handles council tax through its online portal or by post to Revenue Services. For the single person discount, you can apply online via Glasgow's self-service system — you'll need your council tax reference number and a self-declaration that you're the only adult resident.

Care leaver applications in Glasgow require a dedicated form with an official verification stamp and signature from the social work department of the local authority that looked after you. If you were in care under a different council (say, North Lanarkshire), you need that council's social work team to verify your status before Glasgow will process the exemption.

Student exemptions require a council tax certificate from your university or college. Glasgow's system can sometimes validate matriculation numbers directly against university databases, but not all institutions participate.

Aberdeen City Council

Aberdeen City operates a digital-first approach. Student exemptions are often validated automatically when the council cross-references with the University of Aberdeen and Robert Gordon University databases. If your institution isn't in their system, you'll need to upload a student certificate manually.

Single person discount applications go through Aberdeen's online MyAberdeen portal. Care leaver claims follow the same social work verification route as elsewhere — the caring authority must confirm your status in writing.

Highland Council

Highland Council covers a vast geographic area, and its revenues team is based in Inverness. Online applications are available through the council website, but Highland also accepts paper forms — useful for residents in remote areas with limited internet access.

For appeals against discount refusals, Highland routes Stage 1 complaints through the Service Delivery Manager and Stage 2 reviews through the Strategic Lead (Revenues and Welfare). The council's website lists these contacts and the timelines you can expect.

Dundee City Council

Dundee's council tax team handles applications through their online system and by phone. Care leaver exemptions follow the standard SSI 2018/39 route, and Dundee has been proactive in working with local throughcare services to smooth the verification process for young people leaving care within the city.

Student exemptions require the standard certificate. Dundee also processes annexe discount queries through its revenues department, referring valuation questions to the Tayside Assessor.

What's the Same Everywhere

Regardless of which council you're dealing with:

• The 25% single person discount applies automatically to both council tax and Scottish Water charges
• Care leavers aged 18 to 25 are statutory disregarded persons — no council can refuse this if the verification is in order
• For a statutory written notice of grievance under Section 81 of the Local Government Finance Act 1992, the council has two months to respond. If you remain aggrieved after its response, or two months pass without one, you can appeal to the First-tier Tribunal for Scotland (Local Taxation Chamber).
• For a council tax liability, discount, or exemption appeal using Form C1, the Tribunal's guidance says to submit within four months of your notice to the council; if it is late, include an explanation. The Tribunal is free and independent.

The Council Tax Discounts and Exemptions in Scotland guide covers every discount category with step-by-step evidence requirements, plus printable worksheets that work regardless of which council area you're in.

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