Disabled band relief
Council Tax Disabled Band Relief
Under Section 80 of the Local Government Finance Act 1992 and the Council Tax (Reduction for Disabilities) (Scotland) Regulations 1992, those who meet specified criteria can receive a reduced council tax charge, as well as reduced water service charges. This is known as Disabled Band Relief (DBR).
Not everyone with a disability is eligible for DBR, rather the legislation seems to be aimed at persons who require a larger property due to the nature of their disability. Where the qualifying criteria is met, the taxpayer is charged the rate for the property banding below the banding of their property. Therefore, those in a band D property who qualify for DBR will be billed for the charges relating to a band C property.
In order to qualify for DBR the dwelling must be the sole or main residence of at least one person who is substantially or permanently disabled, whether by illness, injury, congenital deformity or otherwise. The dwelling must also feature one of the following three criteria that meets the needs of the disabled person.
- A room other than a kitchen or bathroom which is predominantly used by the disabled person and is needed or required to meet their needs.
- An additional kitchen or bathroom which is required to meet the disabled person’s needs.
- Sufficient floor space to permit the disabled person to use a wheelchair, where the person requires a wheelchair to mobilise indoors.
Printable Forms