Calculating the new Scottish council tax reduction

Date: 
17 May 2022
Issue: 
May 2022

Scotland has a national ‘council tax reduction’ scheme to help people on low incomes pay their council tax. It was created in 2013 when the old ‘council tax benefit’ scheme that applied across Great Britain was abolished.
From April 2022 new rules apply for council tax reduction in Scotland that significantly change how the scheme works for some working age claimants. There are winners and losers. This factsheet provides information about how to calculate ‘main’ council tax reduction for those on a low income under the new rules. However, the information does not cover every detail of the new rules. See the end of this factsheet for where to get more detailed information and further advice about council tax reduction.
Note that the rules for pension age claimants have not changed and are not covered in this factsheet.