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Single person discount

Where a property is occupied by one adult, you may be able to get a 25% discount on your council tax bill.

If another person aged 18 or over takes up residence in the property, the right to this discount will be lost.

The discount reduces your Council Tax, water and sewerage charges.


To qualify you must be the only adult resident in the property.

How to apply

The online single person discount form should be completed in the following circumstances:

  • You are and always have been the only adult living in the property.
  • You are now the sole adult because someone has moved out of your property.
  • You have completed a move within the Perth & Kinross Council area form and wish to apply for a single person discount at your new address.

Apply for a single person discount

If you are unable to complete an online form, please contact Local Taxes on 01738 477430 or download and complete either a icon change of circumstances form [217Kb] or a icon single person discount application [107Kb].

Sole or main residence

We are unable to grant a discount at a property where it is the sole or main residence for occupiers who are living away from home.  For example, where one of the occupiers is in the armed forces, the property would still be classed as their sole or main residence and the remaining occupant would not be entitled to claim Single Person Discount.  Where the situation is complex, you may be asked to supply additional information before a decision can be made regarding entitlement to discount.

Contact details

Local Taxes

Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
Tel 01738 477430