The following people / properties are exempt from Council Tax:

• Full-time students only in occupation
• Members of foreign armed forces
• Properties used only for religious purposes
• People with severe mental impairment
• Unoccupied and unfurnished properties
• Property undergoing major work
• All residents under 18 years of age

To qualify for an exemption or discount, you must meet these 2 criteria - more details are on the Apply for a Severe Mental Impairment discount form below:

1. be in receipt of a qualifying benefit (disability related benefit)
2. have a medical practitioner certify that you are suffering from both a severe impairment of intelligence and social functioning and that both appear to be permanent

What may be awarded:

• 100% Exemption - if all adult occupiers meet these 2 criteria
• or a 25% Discount - if only one of 2 adult occupiers meets these 2 criteria
• or No Reduction - if only one of 3 or more adult occupiers meets these 2 criteria

Unoccupied properties, including unfurnished properties and those in need of major structural repairs and improvements.

Properties in need of major structural repairs or improvements.

You only need to pay the full Council Tax amount if there are 2 adults or more (aged 18 or over) living in a household. If only one adult lives in the household, then you are entitled to a 25% discount.

A full Council Tax bill assumes that there are two adults (aged 18 or over) in a household. If any residents are Full Time Students or Student Nurses they may be disregarded for the purposes of Council Tax Discount.

Someone aged under 25 who is undertaking a Skill Seekers course.

If you are awarded a discount you will still have to pay water and waste water charges.

Someone in hospital or residential care home with no intention to return to the property.

Someone who provides or receives personal care away from their sole or main residence because of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.

Someone who provides care/support on behalf of a local authority, central government or charity. Must provide care for at least 24 hours per week, live in the property where the care is provided and receive no more than £44.00 per week.

Someone who provides care/support for at least 35 hours per week and lives in the same property as the person requiring care. The person requiring care cannot be the carer's partner or child under 18. The person receiving care must be in receipt of a qualifying benefit.

• Spouses of non British students
• Receiving child benefit
• School leavers

The Council Tax (Discount)(Scotland) Amendment Regulations 2018 give a discount or exemption to care leavers from Council Tax if you meet the criteria.

A care leaver:

• is at least 18 years old but under 26
• is no longer looked after by a local authority
• was on that person's 16th birthday or at any subsequent time looked after by a local authority.

We may offer:

• a 25% discount if all but one of the adults living at the property are care leavers
• a 100% exemption if the property is occupied solely by care leavers.

This discount reduces your council tax, water and sewerage charges. Although you may have left care beforehand, the earliest date the discount or exemption can be applied from is 01 April 2018.

Get in touch with the Throughcare and Aftercare team of the relevant authority you were cared for by and ask them to provide us with confirmation you are a care leaver. We may contact you for further information.

You can contact Falkirk Council Throughcare and Aftercare team by emailing leaving.care@falkirk.gov.uk.

The Scottish Government introduced new legislation in 2013, which we implemented from 01 April 2017.

If your property has been unoccupied for 12 months or more it may be subject to a 200% charge, there will be no addition to Water & Waste charges.

The legislation was introduced to encourage owners of long term empty properties to rent / sell these properties to get them back into use.

There are certain protections from this levy, eg if your property is being marketed for sale or rent then the additional charge would not apply until after 24 months, or if the property is occupied as your second home for at least 25 days each year.

If you require further information contact us.