The United Kingdom Welfare Reform Act 2012 abolished Council Tax Benefit from April 2013, removing support for council tax from the benefits system. In Scotland, providing support now falls to the Scottish Government. Local authorities administer applications for Council Tax Reductions and Housing Benefit separately from April 2013.
The Scottish Government’s Council Tax Reduction scheme creates a schedule of means tested reductions to an individual’s council tax liability.
The Council Tax Reduction Review Panel was established by The Council Tax Reduction (Scotland) Amendment (No.2) Regulations 2013 from 1 October 2013. Supported by the Scottish Courts and Tribunals Service, it provides an additional review service to safeguard an individual's rights to administrative justice when assessing an individual's Council Tax Reduction.
The CTRRP cannot accept appeal requests for Council Tax Benefit, only Council Tax Reduction review applications.
- Information Leaflet
- Frequently Asked Questions (Applicant)
- Frequently Asked Questions (Local Authority)
- Local Authority Guidance Note
- Practice Note 1-2015 - Procedural Guidance
- Practice Note 2-2020 - Procedural Guidance (Temporary)
- Privacy Note - General Data Protection Regulation (GDPR)
General information about Council Tax Reduction (CTR), including frequently asked questions, can be found on the Scottish Government website.
Applicants can access relevant legislation regarding Council Tax Reduction online via legislation.gov.uk.
Independent advice can be accessed via the Scottish Citizens Advice Bureau service website at adviceguide.org.uk/scotland. You can also find out how to get telephone advice or details about your nearest Citizens Advice Bureau online.