Council Tax Reduction Scotland Carers: Extra Help If You're a Carer

How Caring Responsibilities Affect Your CTR

If you're an unpaid carer in Scotland and you receive Carer Support Payment (which replaced Carer's Allowance in Scotland) or you qualify for the Carer Premium, your Council Tax Reduction claim gets several advantages that can significantly increase your award.

These aren't automatic — you still need to apply for CTR and provide evidence of your carer status. But once the council knows you're a qualifying carer, the rules work in your favour at multiple points in the calculation.

The Carer Premium

The Carer Premium is an extra amount added to your "applicable amount" — the figure that represents your household's assessed needs. For 2026/27, it's worth £48.15 per week.

A higher applicable amount means more of your income falls within the needs allowance, which either gives you a full 100% CTR award or reduces the taper deduction on a partial award.

You may qualify for the Carer Premium if you or your partner receives Carer Support Payment (or legacy Carer's Allowance if you haven't been transferred yet). If your payment is reduced to zero under the overlapping benefit rules — for example, because you also receive a State Pension — send the award details to your council and ask it to assess whether you meet the premium conditions.

Higher Earnings Disregard

Carers who qualify for the Carer Premium receive an earnings disregard of £20.00 per week instead of the standard £5.00 (single) or £10.00 (couple). This means the first £20.00 of your weekly earnings is completely ignored in the CTR means test.

If you also work 16 or more hours per week and meet other qualifying conditions, the additional earnings disregard of £17.10 per week may apply on top — giving you up to £37.10 per week of earnings that the council ignores entirely.

Non-Dependant Deduction Protection

Normally, if a working adult lives in your household (such as an adult child), the council deducts a fixed amount from your CTR award based on that person's income. These non-dependant deductions range from £5.55 to £16.55 per week in 2026/27.

But if you or your partner receives the daily living component of Adult Disability Payment (ADP), Personal Independence Payment (PIP), Attendance Allowance or Pension Age Disability Payment, all non-dependant deductions are waived completely. This matters for carers because many people who are carers live with the person they care for — and that person's disability benefit triggers the exemption.

This exemption protects your CTR award regardless of how much the non-dependant earns.

Carers on Universal Credit

If you receive Universal Credit with a carer element, the council assesses your CTR under the UC calculation rules using UC assessment-period information shared by DWP, including the maximum UC award, earned income and unearned income. The Carer Premium may also apply if you or your partner meet the conditions for underlying entitlement to Carer Support Payment.

The key point: claiming UC does not automatically create a CTR claim. You must apply to your council separately, even if your UC journal shows a carer element.

What Evidence to Provide

When applying for CTR as a carer, bring:

• Your Carer Support Payment or Carer's Allowance award letter showing the current rate
• The cared-for person's disability benefit award letter (if they live with you and you want the non-dependant exemption to apply)
• Your own income evidence (payslips, benefit letters, bank statements)

If you haven't yet claimed Carer Support Payment but think you qualify, apply for it first through Social Security Scotland. Once awarded, it strengthens your CTR claim through the premium and disregard routes described above.

The Bigger Picture

Carer-related advantages are just one part of the Council Tax Reduction calculation. The full step-by-step process — from checking whether you qualify through gathering evidence, applying and appealing if needed — is in the Council Tax Reduction in Scotland guide.

See more Scotland guides →