Disregarded Persons Council Tax Scotland
What a Disregard Means
A disregarded person lives at the property but is legally invisible for council tax purposes. The council counts them as if they are not there when deciding whether a household qualifies for a discount.
If only one adult remains after disregards, the household gets a 25% single person discount. If every adult is disregarded, the discount is 50% — or, for certain dwelling types, the property is fully exempt.
Disregards are defined in Schedule 11 of the Local Government Finance Act 1992 and the Council Tax (Discounts) (Scotland) Regulations 1992, as amended by SSI 2003/176 and SSI 2018/39.
The Full List of Disregarded Categories
Children under 18 — Automatic. No application needed. Every person under 18 is disregarded.
Full-time students — Enrolled on a qualifying course at a prescribed institution. Higher education: at least 21 hours per week of study over 24 weeks per year. Further education (under 20 only): at least 12 hours per week over 3 months. Evidence: student certificate from the institution.
Student nurses — Undertaking a course leading to NMC registration (Parts 1–8 or 10). Evidence: university certificate specifying the NMC registration part.
Care leavers (18 to 25) — Were looked after by a local authority on or after their 16th birthday, under SSI 2018/39. Evidence: verification letter from the responsible social work department. The disregard ends on their 26th birthday.
Apprentices — Employed to learn a trade on an accredited qualification scheme (such as a Modern Apprenticeship or SVQ), earning substantially less than a qualified worker's starting salary and no more than the statutory weekly threshold (£195 per week gross). Evidence: employer letter confirming the apprenticeship, qualification, and salary.
School leavers — Aged 18 or 19 who leave school or college after 30 April, or turn 18 while still there. Disregarded until 1 November of the same year. Evidence: school leaving date confirmation.
Youth trainees — Under 25, on a government-approved training scheme. Evidence: training provider confirmation.
Qualifying live-in carers — Providing at least 35 hours of care per week to someone who receives a qualifying disability benefit (Attendance Allowance, Disability Living Allowance care component, Personal Independence Payment daily living, Adult Disability Payment, or Child Disability Payment). The carer must not be a spouse, civil partner, cohabiting partner, or parent of a child under 18. Evidence: proof of the care recipient's qualifying benefit.
Low-paid care workers — Employed by a charity or local authority, earning £44 per week or less. Evidence: employer letter.
Persons with a severe mental impairment — Certified by a registered medical practitioner and in receipt of (or entitled to) a qualifying benefit. Covered in detail by the SMI council tax guide.
Diplomats and international staff — Holding diplomatic immunity or international organisation privileges.
Resettlement and Ukraine scheme guests — Persons hosted under designated UK or Ukraine resettlement programmes.
How Disregards Stack in a Household
Disregards are applied person by person. Here is how common combinations play out:
| Household | Disregarded residents | Counted adults | Result |
|---|---|---|---|
| 1 adult + 1 student | Student | 1 | 25% SPD |
| 1 adult + 1 care leaver (age 22) | Care leaver | 1 | 25% SPD |
| 2 students | Both | 0 | 100% exempt (Class 10) |
| 1 adult + 1 apprentice + 1 student | Apprentice + student | 1 | 25% SPD |
| 2 adults + 1 student | Student | 2 | No discount |
The resident-count worksheet in the Council Tax Discounts and Exemptions Scotland guide helps you work through every adult in the property and determine exactly how many are counted.
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