Skip to main content

The content below has been generated by an AI model. If anything is unclear, check the source document (opens in new tab) .

Council Tax – Discount Application form

IMAGE: Orkney Islands Council logo with the text “ORKNEY ISLANDS COUNCIL”.

You should use this form to apply for a discount on your Council Tax. The Council Tax charge assumes that there are two or more residents in a dwelling, aged 18 years or over. However, certain discounts are available, as noted below.

  • Discount of 25% – if you are aged 18 years or over and live alone. Please complete Sections 1, 2, 5 and 6 of this form.
  • Discount between 10% and 50% – if no-one resides in the dwelling as a sole or main residence. Please complete Sections 1, 3, 5 and 6 of this form. In some instances, the discount award may be time limited.
  • Discount of 25% for other persons in household – when counting how many people reside in the dwelling we do not take account of the persons listed in Section 4 below. For example, if there are two residents in a property and one is a full-time student you will still be entitled to a 25% discount. If you wish to apply for this discount please complete Sections 1, 4, 5 and 6 of this form.

Section 1 – About you and your household

The person who is liable to pay the Council Tax should complete this form.

Name _______________

Address _______________

________ Postcode ____

Address on which discount is being applied for _______________

(if different from above)

________ Postcode ____

Section 2 – Please complete this Section if you are the only person aged 18 or over living in the property and wish to claim discount of 25%

Are you the only person aged 18 or over who uses the dwelling as their sole or main residence (please count everyone in the dwelling aged 18 or over, including yourself).

Yes / No

If you have answered No you will not be entitled to any discount.

The date from which you became the only person aged 18 years or over to reside in the property. __//___

If you are claiming discount because someone has moved out of your home please provide their details.

Name of person who has moved out. _______________

The address they have moved to (if known – if not known, please provide as much information as you can).


______ Postcode _____

Additional notes - working away from home: please note for Council Tax purposes, someone who works away from home is still considered to have their main residence in the property that they return to when they are not working – for example, at weekends or when on leave, including those who are merchant seamen.

Section 3 – Please complete this section if the property is not someone’s sole or main residence and you wish to claim discount of 10% or 50% (only in some instances will a discount of 50% apply - see points 3.2, 3.3, 3.4 & 3.5 below)

3.1. Is the property unfurnished?

This means that all moveable furniture has been removed from the property.

No / Yes

If you have answered Yes, please give the date on which all moveable furniture was removed. __//___

Additional Note - if the property is both unoccupied and unfurnished (all moveable furniture must be removed), it may be possible to qualify for exemption for up to 6 months from the date the property was last occupied, followed by 50% discount for up to another 6 months. Discount does not apply to any water or sewerage charges.

3.2. Has the property been lived in within the last 12 months?

By lived in we mean someone has stayed in the property but not as their sole or main residence.

No / Yes

If you have answered Yes, please state why the property was occupied? (for example - family holiday, used by friends etc)


If you have answered Yes, has the property been occupied for at least 25 days in the last 12 months?

No / Yes

Additional note on second homes - if you have answered Yes, to the 3.1 & 3.2 your property may be treated as a second home and a discount of 10% may apply. From 1 October 2019 the discount will be limited to 12 months from the date the property was last occupied as someone’s sole or main residence. You should provide evidence that the property is a genuine second home and is lived in for at least 25 days in any 12 month period. Such evidence may include utility bills, TV licence, insurance or travel documents.

Second home required for work - from 1 April 2019, a second home discount of 50% will apply where a person’s sole or main residence in Orkney is separated from their place of work by a body of water, the transport provision over which does not permit daily commuting between their sole or main residence and their place of work, and they occupy a second home in Orkney to enable them to maintain that employment.

Does the above statement apply to you?

No / Yes

If you have answered Yes, please provide details of your travel and work arrangements (we will contact you if we require additional information).



3.3. Is the property a purpose-built holiday home?

This means that it is used for holiday purposes and is not allowed to be used for human habitation throughout the whole year or is unfit so to be used.

No / Yes

If you have answered Yes, please give the reasons why the property is unfit for human habitation throughout the whole year.


3.4. Do you live in tied accommodation?

This means that the property is provided by your, or your spouse’s, employer and it is necessary for you to reside there for the duties of the employment.

No / Yes

If you have answered Yes, please provide the nature of the employment, the name of your employer and the reasons why you must reside in the property for the duties of your employment.



If you have answered Yes, is the property owned by a company of which you are a director? If Yes, please give details.

No / Yes


3.5. Is the dwelling under repair?

This means a property that is undergoing or requires major repair work to render it habitable; or is undergoing structural alteration.

No / Yes

If you have answered Yes, please give details of works. ______________

When did you purchase the property? (please provide date) __//___

Section 4 – Please complete this Section if someone aged 18 years or over lives with you and they fall into one of the discount categories below

You should read carefully through the following list of discounts. If there is someone in your dwelling who falls into one of the categories please tick the box that applies and provide any additional information in Section 5.

  1. A person who is in detention – in prison or hospital by virtue of a court order.

  2. A person who is severely mentally impaired

    The person must have a severe impairment of intelligence and social functioning, which appears to be permanent. To qualify, the person must be in receipt of a disablement benefit and their doctor must agree that they have a severe mental impairment. If you tick this box we will send you more details.

  3. A person who has attained 18 years of age for whom Child Benefit is payable

    (You must provide proof that Child Benefit is payable)

  4. A person who is a student – to qualify as a student you must fall within one of the following three categories - please tick the one that applies to you. If you tick one of the boxes we will need to ask you for more information. We will either send you a form or contact you by telephone or email (please provide details on the reverse of this form). We will also have to contact the educational establishment that you attend to confirm your student status.

    • A Foreign Language Assistant – registered with the British Council and working as an assistant.
    • Aged under 20 and not in higher education – course lasts more than 3 months and over 12hrs per wk.
    • Undertaking a course of further or higher education – required to study at least 24 weeks in academic year for at least 21 hours per week.
  5. A person who is a care leaver

    A person who is aged under 26 years, who was on their 16th birthday or at any subsequent time looked after by a local authority. Using the additional information box provided at the end of this form, please provide the person’s name and date of birth and the address of the local authority that provided the care for each person residing in the dwelling. We will have to seek confirmation of the care from the local authority and may contact you for additional information. This discount cannot be applied before April 2018.

  6. A person who is a student nurse

    You must tell us the name of the person and educational establishment in Section 5 of this form. We will then send them a certificate to confirm your student status.

  7. A person who is employed as an Apprentice

    The person must be earning less than £195 gross per week and employed for the purposes of learning a trade, business, profession that will lead to a qualification accredited by the Scottish Qualifications Authority or QCA. If you tick this box we will send you more details.

  8. A person who is a Youth Training Trainee

    The person must be under 25 years of age and undertaking training on an approved Jobseekers training scheme directly or indirectly provided by a Local Enterprise Company. If you tick this box we will send you more details but please send supporting evidence with this application.

  9. A person receiving long term care in a residential care home or hospital

    In Section 5 of this form provide us with details of the residential care home or hospital.

  10. A person who is providing care or support to another person in the same dwelling

    A paid care worker must provide care for at least 24 hours per week and earn less than £44 per week. An unpaid care worker must provide care for at least 35 hours per week to a person (other than a spouse or child under 18) receiving Attendance Allowance or Disability Living Allowance (at the highest care component rate) or Personal Independence Payment (at the standard or enhanced rate of the daily living component). If you tick this box we will send you more details.

  11. A person who is a member of a religious community

    The person must have no income or capital of their own (disregarding any pension from former employment) and be dependent on the community to provide for their material needs. In Section 5 of this form please tell us the name of the religious community.

  12. A person who is a school or college leaver

    The person must be aged under 20 years and have been a student on 30th April. The reduction will only apply between 1 May and 31 October of that year. Please provide more details in Section 5, including their name and date of birth.

  13. A person who is a member of a Visiting Forces

    The person must be a member of a visiting force or a member of the civilian component of that force.

The name of the person for whom discount applies _____________

The date from which you are applying for discount. __//___

The date on which you expect the discount to end (if applicable) __//___

Section 5 – Additional information

Please use this box to provide any additional information that you have been asked to provide or would like to tell us:

Section 6 Declaration – please read and sign

I declare to the best of my knowledge and belief that the information on this form is true and accurate and I will tell you about any change in circumstances that may affect my Council Tax. I understand that it is an offence to knowingly make a false statement and may be liable for prosecution or a fine.

Signature _________ Name (print) ________ Date _/__/__

Please provide your email address or telephone number in case we need to contact you about your application. You do not have to tell us but it will help us to contact you quickly if we have any questions.

email address: ______________ Telephone: _______

How information about you will be used

We need the information on this form to determine if you are entitled to a Council Tax or Scottish Water (water and waste water) discount and to process your application. The Local Government Finance Act 1992 is the legal basis for the Council processing your personal information. The information may be shared as follows.

  • Within the local authority, with other local authorities and Audit Scotland to detect and prevent fraud.
  • Within the local authority to help improve the services provided by the Council, such as information on properties that become empty or become occupied.
  • With the Assessor to maintain the Council Tax Valuation List and to evidence empty properties.
  • With the Electoral Registration Officer to determine eligibility to vote.

Any medical information that you have supplied to support this application is “special category” personal data and will only be disclosed to third parties as necessary for the operation and administration of Council Tax.

For more information about how we process information, how long we retain the information, or the right to complain please contact us or visit http://www.orkney.gov.uk/Online-Services/privacy.htm. If you are unable to access the Council’s website you can request a paper copy from the Council.

Please return the completed form to the Council Tax Section, Orkney Islands Council, Council Offices, Kirkwall, Orkney, KW15 1NY. Tel: (01856) 873535 Ext 2133 (Direct Dial 01856 886322), email: revenues@orkney.gov.uk Additional Council Tax information - website http://www.orkney.gov.uk/

Feb 19

For official use only:

Ctax Ref _____ Issued // Input by __ Date_// Contact Details Y/N

If form completed by member of staff please provide name ________