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Single person discount

This section provides information on applying for a new award and reviewing an existing award of a 25% Single Person Discount.

Apply online

New application

Apply for a single person discount

Review an existing award

Review your single person discount


A discount of 25% on the Council Tax and Water/Wastewater charges is available to dwellings occupied by only one adult.

For the purposes of Council Tax an adult is defined as an individual who has attained the age of 18 years and has their sole or main residence in the dwelling.

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.

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.

Reviewing your entitlement

Perth & Kinross Council is currently embarking upon a review of all persons in receipt of the 25% Single Person Discount on their council tax.  If you are issued with a letter regarding this, the above review form must be completed to review your ongoing eligibility to this discount.

If there are now additional adults within the dwelling you will no longer be entitled to retain this discount. However, depending on the personal circumstances of the additional occupants, alternative reductions may be available. Please see our Occupied property reductions page for full details and application forms.

If you are unable to complete an online form, please contact Local Taxes on 01738 477430 or download and complete either a change of circumstances form (PDF) [216KB]  or a single person discount application (PDF) [107KB] (opens new window) .

Last modified on 01 February 2024

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