This service is managed by Finance
Discounts, exemptions and disabled reductions
To apply for a discount, contact the Revenues team or download the relevant application form below.
Single person discount
Council Tax is calculated assuming two or more adults aged 18 or over live in the property. If you are 18 or over and live alone, you may be entitled to a 25% discount.
Discounts for other household situations
When counting the number of adults in a property, certain categories of person are not included. This means you may still be entitled to a 25% discount even if more than one adult lives with you, if one of them falls into an excluded category. Excluded categories include full-time students, student nurses, apprentices, youth training trainees, care leavers, people with a severe mental impairment, long-term hospital patients, care workers, prisoners, people in residential care, and members of a religious community.
Related resources
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Council tax discount application form
This document contains an application form for Council Tax discounts from Orkney Islands Council. It covers discounts for people living alone, empty or second homes, and households with residents such as students, care leavers, carers or people receiving long-term care. Applicants must provide household details, supporting information and a signed declaration, and return the form to the Council Tax Section. It also explains how personal information will be used.
Please be aware that this summary has been generated using AI.
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Council tax discounts information leaflet
This document contains information about Orkney Islands Council Tax discounts and how to apply. It explains the 25% single-person discount, possible discounts for empty properties and second homes, and rules for people who aren’t counted, including students, care leavers and carers. It also covers changes in circumstances, appeals, penalties, how personal information is used and where to get further advice. The leaflet is dated February 2019.
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Council tax student reduction application form
This document contains an application for a Council Tax student discount from Orkney Islands Council. It explains who may qualify, including foreign language assistants and students on qualifying or full-time courses, and asks for course details and a signed declaration. The educational institution must confirm the student’s course before the form is returned to the Council. It also explains how personal information will be used and shared.
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Council tax student reduction information leaflet
This document contains guidance on Council Tax reductions for students in Orkney. It explains when students may receive full relief or a 25 per cent discount, and the rules for foreign language assistants, qualifying courses and full-time education. It also outlines the study requirements and the need for a certificate from an educational establishment, with contact details for further information.
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Council tax apprentice application form
This document contains an application form for a Council Tax discount when someone in the home is an apprentice. It explains the eligibility rules, including training towards an approved qualification and earning less than £256 gross per week and less than a qualified worker. The Council Tax payer completes most sections, while the employer confirms the apprenticeship details and earnings. Return the completed form to Orkney Islands Council’s Council Tax Section.
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Council tax care leaver application form
This document contains an application form for a Council Tax discount or exemption for care leavers aged 18 to 25 who were looked after by a local authority and are no longer in care. It explains when a full exemption or 25% discount may apply, and includes sections for the applicant and local authority to complete. The completed form must be returned to Orkney Islands Council’s Council Tax Section.
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Council tax carers discount application form
This document contains Orkney Islands Council’s application form for a Council Tax and Scottish Water discount for carers. It explains the conditions for paid and unpaid care workers, including care hours, income, living arrangements and benefits received by the person being cared for. The form collects personal details, care information, supporting proof and confirmation from an organisation where needed, followed by a declaration. Completed forms should be returned to the Council Tax Section.
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Council tax severe mental impairment application form
This document contains an application form for a Council Tax reduction due to severe mental impairment. It explains the eligibility requirements, including receiving a qualifying benefit, providing proof, and having a registered medical practitioner confirm that the impairment is severe and appears permanent. The form collects personal details, declarations and medical certification, and gives instructions for returning it to Orkney Islands Council, along with information about how personal and medical data will be used.
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Council tax member of religious community discount application form
This document contains an application form for a Council Tax discount for members of a religious community. It asks about the applicant’s religious activities, income, capital and reliance on the community for support. Applicants must sign a declaration, provide contact details if possible and return the form to Orkney Islands Council. It also explains how personal information will be used and shared to process the application and prevent fraud.
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Exemptions
Some properties are exempt from Council Tax altogether. These include properties that are:
- Unoccupied and unfurnished - exempt for up to six months from the last date of three months' continuous occupation
- Unoccupied because the resident has moved to receive or provide personal care due to old age, disability, illness, alcohol or drug dependence, or mental health problems
- Occupied solely by full-time students
- Occupied solely by residents aged under 18
- Occupied by someone with a severe mental impairment
- Legally prevented from being occupied
A full list of exemptions is available in the downloads below. To apply, complete the exemption application form.
Severe mental impairment
A property may be exempt if it is occupied by someone who has a permanent and severe impairment of intelligence and social functioning. The person must be entitled to a qualifying benefit, and the application must be certified by a registered medical practitioner.
Related resources
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Council tax exemption application form
This document contains an application form for Council Tax exemption from Orkney Islands Council. It lists 23 exemption categories, including empty homes, student accommodation, care-related circumstances, agricultural dwellings and armed forces housing, and explains what evidence may be needed. Applicants must provide property details, supporting information, the exemption start date and a signed declaration. The form also explains how personal information is used and where to return the completed application.
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Council tax exemptions information leaflet
This document contains Orkney Islands Council’s guide to Council Tax exemptions for certain empty and occupied homes. It explains time-limited and ongoing exemptions, including those for students, care leavers, people receiving care, properties being repaired and homes awaiting demolition. It also covers how to apply, provide updates, challenge a decision, possible penalties, and how personal information is used.
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Disabled band reduction
If your home has been adapted to meet the needs of a permanently disabled person who lives there, you may be entitled to have your property placed in the next lowest valuation band - so a Band D property would be reduced to Band C, for example. If you are already in Band A, the lowest band, you will still receive a reduction.
To qualify, the property must be the sole or main residence of at least one person who is substantially and permanently disabled, and it must have been adapted to meet their needs. One of the following must apply:
- There is a room, other than a bathroom, kitchen or toilet, used mainly by the disabled person to meet their needs
- There is a second bathroom or kitchen required to meet the disabled person's needs
- There is enough floor space to use a wheelchair indoors, and the disabled person needs to use a wheelchair inside the property
The adaptation must be essential or of major importance to the disabled person's wellbeing - that is, without it, it would be physically impossible or extremely difficult for them to live in the property, their health would suffer, or their disability would be likely to become more severe.
Please note that we may need to inspect your property as part of the application process.
Related resources
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Council tax disabled relief application form
This document contains an application form for a Council Tax reduction where a permanently disabled person lives in a specially adapted home. It explains who may qualify, including homes with an essential extra room, bathroom, kitchen or wheelchair space, and says eligible homes move to the next lower valuation band. The form collects details about the applicant, disabled person and property, and includes a declaration, possible inspection, privacy information and return details for Orkney Islands Council.
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Contact us
Revenues
Council Offices, Kirkwall, Orkney, KW15 1NY