Low Income Pandemic Payment

The Scottish Government's £130 Low Income Pandemic Support Payment (LIPP) provides additional financial support:

  • to households in receipt of Council Tax Reduction
  • for agreed households who are exempt or have no liability for Council Tax

Whilst restrictions are being eased, many households will continue to face increased challenges in meeting their basic needs in 2021-22. The payment will support and help to manage the ongoing impact of the pandemic on household finances.

We are writing to those who have been identified as qualifying for this payment.

Households are eligible to receive the payment if they satisfy one of the following criteria for at least one day during April 2021:

  • households in receipt of Council Tax Reduction (CTR)
  • exempt from Council Tax - all the occupants are under 18; all the occupants are care leavers; all the occupants are severely mentally impaired; the property is unoccupied because the resident has gone to someone else's home to provide care or the resident receives care elsewhere
  • certain other households who have no Council Tax liability - these are households who are in temporary accommodation, including a refuge

Only one payment will be made to each eligible household.

You can apply for the payment to go to a bank account in your name or directly to your 2021/22 Council Tax account to reduce monthly instalments.

How to apply


  • Email a copy of your bank account statement to LIPP@shetland.gov.uk, along with your name, address and your LIPP unique reference number.

You must submit your application before the cut off date of 22 September 2021. Failure to do so will result in a credit being made to your Council Tax account, where you are liable.

Payment will be made by the end of October 2021 for eligible households.

Help and support

If you need any further information or assistance with the online form, please email LIPP@shetland.gov.uk and provide your details for someone to contact you.