Toggle menu

Scottish Parliamentary Elections - 7 May 2026

Information and guidance for voters ahead of the 2026 Scottish Parliament election on Thursday 7 May can be accessed by clicking on the link above

Occupied Property Exemptions

Exemptions you may be entitled to in certain circumstances when the property is occupied.

You may be entitled to a Council Tax exemption if all residents in the property are care leavers.
You may be entitled to a Council Tax exemption if all residents in the property have severe mental health difficulties.
You may be entitled to a Council Tax exemption if all residents in the property are qualifying students.
You may be entitled to a Council Tax exemption if a resident in the property is a student and all other residents in the property are their foreign spouse, partner and/or dependent(s).
You may be entitled to a Council Tax exemption if all residents in the property are under 18 years of age.