In terms of the Council Tax (Discount) (Scotland) Amendment Regulations 2018 a person shall be disregarded for the purposes of Council Tax if 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;
- is no longer looked after by a local authority
If you are the only adult resident in the property and qualify as a Care Leaver, you could be exempt from paying Council Tax - this means no tax is payable. If you are not the only adult resident, a 25% discount may apply depending on your household circumstances. Care Leaver Certificate
Last updated: Tuesday, January 26, 2021 2:53 PM