Council Tax and Council Tax Reduction Guide
Council Tax can be confusing - this guide should make it easier to understand the rules that may apply to older people in Scotland
Council Tax
Age Scotland has created this Council Tax and Council Tax Reduction guide to help you understand the rules that are most likely to apply to older people in Scotland. It describes what Council Tax is and how to pay it. It also explains who is entitled to a reduction, discount or exemption, how to apply and where you can find help if you need it.
What is Council Tax?
Council Tax is a property-based tax which is charged on homes such as flats and houses, houseboats and mobile homes. Each self-contained dwelling receives one Council Tax bill. If a dwelling includes several different households, it counts as one dwelling and receives one bill.
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