Council Tax Reduction Scotland 2026/27: Rates, Allowances and Thresholds
What Changed for 2026/27
Scottish Ministers uprate the Council Tax Reduction parameters each April. The 2026/27 rates came into force on 1 April 2026 under amendments to the Council Tax Reduction (Scotland) Regulations 2021 (SSI 2021/249) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (SSI 2012/319).
The structural rules haven't changed — Scotland still provides up to 100% CTR across all bands (A through H) with a 20% taper on excess income. What moved are the specific pound figures used in every calculation.
Personal Allowances (Working Age)
These are the weekly amounts that represent your household's basic living needs. If your countable income is at or below your applicable amount, you receive maximum CTR (100% of your net Council Tax liability).
| Household type | 2026/27 weekly allowance |
|---|---|
| Single person (under State Pension age) | £92.80 |
| Lone parent | £92.80 |
| Couple (both under State Pension age) | £145.70 |
| Dependent child / qualifying young person | £83.24 (each) |
Disability and Carer Premiums
These are added to your applicable amount if you or your partner meets the qualifying conditions:
| Premium | 2026/27 weekly rate |
|---|---|
| Disability Premium (single) | £22.00 |
| Disability Premium (couple) | £31.40 |
| Severe Disability Premium | £81.50 |
| Enhanced Disability Premium (single/child) | £21.00 |
| Child Disability Addition (per child) | £33.99 |
| Carer Premium | £48.15 |
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Work Capability Components
If you have a Work Capability Assessment decision through ESA or UC:
| Component | 2026/27 weekly rate |
|---|---|
| Limited Capability for Work (LCW) | £37.95 |
| Limited Capability for Work-Related Activity (LCWRA) | £50.35 |
Earnings Disregards
The first portion of your earnings the council ignores entirely:
| Situation | Weekly disregard |
|---|---|
| Single person | £5.00 |
| Couple | £10.00 |
| Lone parent | £25.00 |
| Disability / carer / work capability disregard | £20.00 |
| Additional earnings disregard (16+ hrs, qualifying) | £17.10 |
Childcare Disregards
Working parents can have childcare costs disregarded from their earnings calculation:
| Children | Non-UC maximum | UC maximum |
|---|---|---|
| 1 child | £175.00/week | £290.00/week |
| 2+ children | £300.00/week | £497.00/week |
Capital Thresholds
| Working age | Pension age | |
|---|---|---|
| Fully ignored below | £6,000 | £10,000 |
| Tariff income above | £1/week per £250 over £6k | £1/week per £500 over £10k |
| Absolute bar above | £16,000 | £16,000 |
Pension Credit Guarantee Credit recipients: all capital is disregarded regardless of amount.
The 20% Taper Rate
If your countable weekly income exceeds your applicable amount, the excess is tapered at 20%. For every £1 of excess income, your weekly CTR award is reduced by 20p.
Example: Your applicable amount is £145.70 (couple) and your countable income is £195.70. The excess is £50.00. The taper deduction is £50.00 × 0.20 = £10.00 per week. If your net weekly Council Tax liability is £30.00, your CTR award is £30.00 − £10.00 = £20.00 per week.
Key Legislative Changes for 2026/27
Two statutory instruments made specific technical changes this year:
- SSI 2025/275 (in force 10 November 2025): Transitional elements within Universal Credit awards must not be counted as unearned income for CTR purposes.
- SSI 2026/259: Amendments to Regulations 57 and 75 of SSI 2021/249, refining income disregard mechanisms and statutory definitions.
Using These Figures
These rates apply to every Council Tax Reduction claim assessed during the 2026/27 financial year (1 April 2026 to 31 March 2027) across all 32 Scottish councils. The national scheme means the same figures apply whether you're in Glasgow, Edinburgh, the Highlands or the Borders.
For a step-by-step walkthrough of how these rates feed into your personal CTR calculation — and what to do if the result doesn't look right — the Council Tax Reduction in Scotland guide covers the full process from eligibility through to appeals.
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