Council Tax Discounts & Exemptions

A full council tax charge assumes there are two or more adults, aged 18 or over, living in a property as their main home.  If only one adult lives in a house and it is their sole or main house, a reduction of 25% may apply.  When deciding the number of residents for council tax, students or carers are usually disregarded.

If you live in the parental home your parents should be liable for council tax and you need do nothing.

If you live with only one parent, and no other adults live in the house. Your parent, carer or guardian should let us know as you will be eligible for a reduction in council tax liability of 25%.

If you live with a student and you are the only two adults in the property you may be eligible for a reduction of 25%.  

If you live with more than one adult non-student we will not reduce the liabillty.

You should note that responsibilty for council tax lies with the liable person. If you are the named tenant on the lease, then you are the liable person. This includes joint tenancies.

Care Leavers Discount

From 1stApril 2018, you are now entitled to a discount or an exemption if you are a Care Leaver.

The policy objective of the legislation is to exempt dwellings occupied by one or more care leavers from Council Tax.  The regulations will also ensure that a young person (or persons) who has (or have) left the care of a Local Authority and share a dwelling with one other person do not cause that other person to lose their entitlement to a 25% single person’s Council Tax discount.

A person shall be disregarded for the purpose of discount on a particular day if on that day the person is a care leaver.

A care leaver is a person who: 
  • is at least 18 years of age but not yet 26 years of age;
  • was on that person’s sixteenth birthday or at any subsequent time looked after by a local authority; and
  • is no longer looked after by a local authority.

How to apply

You can now apply for discounts or exemptions by signing in or registering for an account.  You will need details from your latest council tax bill to register.

We can send you the details you need to register, if you have misplaced your bill. Please complete the: online bill request form.

If you already manage your council tax account online why not login to fill in the form(s)you need to submit.  This also allows you to keep a record of what you submit to us.

If you do not manage your account online, you can apply by clicking on the discount below:

Apprentice / Youth Trainee / Skillseeker
Care Leavers Discount
Child benefit / over 18
Disablement relief
Patient in hospital / residential home
Person in detention
School Leavers
Severely mentally impaired
Single person
Sole or main residence

Long Term Empty Properties

The Government made changes in April 2013 to the rules around council tax discounts for empty properties.  The change allowed the council to vary the council tax charge after a property has been empty for 12 months.  These rules have been set to help tackle property shortages across the country.

Fife Council implemented these changes from 1st April 2014. This means if you are an owner of a property which has been empty for 12 months or more. The council tax charge for the empty property will increase by 100%.
An exemption will still apply to an empty and unfurnished property. The period will be for up to 6 months from the date it was last occupied.  The discount awarded after this period will be 50% for a further 6 months. After 12 months the discount will end and the charge will increase to 200%.

You can apply by clicking on this link:  Empty Property

If the circumstances of your property change please tell us online using the contact at the bottom of this page.

If you give false information or fail to report a discount that has been awarded in error then you may have to pay a fine of £500.

There are various options for you to consider with an empty property such as:
  • letting it out;
  • living in it yourself; or
  • selling the property.

If you would like more information then please email the Empty Homes officer at

Council Tax Enquiries
Contact Council Tax Enquiries online

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