Council tax exemptions and discounts

Request data on the number and value of council tax exemptions by category.

Various exemptions and discounts reduce the amount of council tax people pay. You can find out how many properties qualify, how much revenue the council forgoes, and which exemptions are most common.

Dear [AUTHORITY NAME], Please provide the following information as at [DATE e.g. 31 March 2025]: 1. The number of properties receiving a council tax exemption, broken down by exemption category (e.g. empty properties, student households, properties occupied by severely mentally impaired persons). 2. The total value of exemptions granted in each category. 3. The number of properties receiving a single person discount. 4. The number of second homes and long-term empty properties subject to a council tax premium, and the premium rate applied to each category. I would prefer to receive this as a spreadsheet or CSV if possible. Yours faithfully, [YOUR NAME]
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Who to send it to#

Your local council’s revenues department. Find your council on the Commissioner’s directory of Scottish public authorities. You can also send your request through WhatDoTheyKnow, which publishes responses online.

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Tips#

  • Asking for a snapshot at a specific date is easier for the council to provide than data over a full year.
  • The Scottish Government publishes some national data on council tax discounts and exemptions. This request adds local detail.
  • If the council says this would exceed the cost limit, narrow your request to items 1 and 3 only.