There are several different types of discount depending on your circumstances, and the number of people living in the property. Most people are aware of the Single Person’s discount or that students are exempt from paying Council Tax but there are other areas which are of particular interest to carers and the person they care for and we have included a few below. 

A discount of 25% can apply to the Council Tax where an unpaid carer lives in a property with the person they care for. There are several conditions that must be met for the discount to apply 

  • The carer cannot be the spouse or partner of the person receiving care or a parent providing care for a child under 18 
  • They must be providing at least 35 hours of care a week 
  • The person needing the care must be in receipt of one of the qualifying benefits which are: Attendance Allowance at the higher rate, Personal Independence Payment daily living component at the enhanced rate, or Disability Living Allowance care component at the higher rate. 

How to apply: go to the Glasgow City Council website ( and download the application form which asks for information from both the carer and the person receiving care. They will also require confirmation that the relevant benefit is being paid so you will need to send a copy of the award letter. 

A property can be considered exempt from Council Tax when it was last occupied by someone who is now: 

  • Providing care to a person and living in their home 
  • Receiving care and living in another person’s home 

In other words, if your home is unoccupied because you have moved in with your parent to look after them, or their home is empty because they have moved in with you to be cared for, the house is exempt from Council Tax. 

The person receiving care must be suffering from one of the following conditions, as detailed in the legislation: 

  • Old age 
  • Disability 
  • Illness 
  • Past or present drug or alcohol dependence 
  • Past or present mental disorder 

How to apply: there are two separate application forms, one for the carer and one for the cared for on the website (see above) You will have to complete the relevant form and also provide a letter from the person’s doctor. 

Severe Mental Impairment is a legal term which applies to someone who has a severe mental impairment of intelligence and social functioning. This can be as a result of any of the following conditions: 

– Dementia (including Alzheimer’s) 

– Stroke 

– Learning Disability 

– Severe and chronic mental illness 

– Autism 

The person must also be in receipt of a qualifying benefit including: 

– Attendance Allowance (at either rate) 

– Disability Living Allowance care component (middle or higher) 

– Personal Independence Payment daily living element 

– Employment and Support Allowance 

– Incapacity Benefit 

– Income Support with Severe Disability Premium 

– Universal Credit 

– Disabled Persons Tax Credit 

– Severe Disablement Allowance 

– Armed Forces Independence Payment 

If the adult with the SMI lives alone, they will be exempt from paying Council Tax or if they live another adult, they will be entitled to a 25% discount. 

How to apply : someone who is acting on behalf of the person with the SMI can apply for them. They must provide proof of the qualifying benefit and when it was awarded. Section 2 of the form must also be completed by a qualified medical practitioner who knows the person and is aware of the date of diagnosis. The discount can be backdated to the date when the circumstances first applied. 

To apply, you can either go to the Glasgow City Council website and download the form ( ) or call 0141 287 5050. 

A reduction is available where the property is the only or main residence of someone who has a substantial and permanent disability. This can be either an adult or a child. The property must have extra space or facilities which are essential for the well-being of the person with the disability because of their disability. One of the following conditions must apply: 

– There is an additional kitchen or bathroom needed by the disabled person 

– You have a room needed and predominantly used by that person 

– You have enough space for the person to be able to use a wheelchair indoors 

If you qualify for a reduction, the Council Tax will be reduced to the value of the band below yours. If you are in band A, the bill will be reduced by 1/6th. 

How to apply: the person liable for the council tax has to apply for the reduction. Either the owner of the property or the landlord will have to produce documentary evidence to support the application e.g. 

– For an additional bathroom/kitchen either a letter from the landlord or the contractor who carried out the work confirming when the work was carried out 

– For a room predominantly used by the disabled person, a letter from a social worker/carer/occupational therapist confirming the reason for the room 

To apply, please go the website ( where you can download an application form, or call: 0141 284 5050. 

An exemption or discount in Council Tax can apply when the occupier(s) of a property have been or will be staying in a hospital, care home, nursing home or hostel for a considerable period of time. 

If the adult in long term care lives alone, the property will be exempt 

If there is only one other person left in the house, they will get a 25% discount 

How to apply: either the person responsible for paying the Council Tax or someone acting on their behalf (e.g their Power of Attorney) needs to complete an application form (see details above) and also provide the following evidence: 

  • Confirmation of hospitalisation from the liable person and 
  • Confirmation from the hospital or care provider 

tracking services allow families to know if someone is out and about and where they are. 

Many of these devices can be obtained through private providers but it is important that the person is assessed by a qualified occupational therapist to find out what is appropriate. 

Glasgow City Council can provide a basic alarm service which is done through a base unit, with a speaker and microphone which connects to a pendant or wrist alarm which is worn by the vulnerable person. They provide a 24 hour call monitoring service so that if anything should happen that requires you to press your alarm, such as a fall, they will be able to speak to you and assess the situation. If necessary, they will contact your relatives, or the emergency services. 

In order to make use of this service, you will need a working phone line and a spare socket nearby. There is also a charge of £3.47/week (at time of writing). They will also need information about your age, medical requirements, current support arrangements etc. 

How to apply: you can go to the Glasgow City Council website and either complete the form online or download it and complete the paper version or call: 0141 276 5615. Alternatively, you can ask a professional to help you with the application and this is something we can do.