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Council Tax

Volume 229: debated on Thursday 22 July 1993

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To ask the Secretary of State for Scotland what is the entitlement of a disabled person to reduction of council tax.

[holding answer 14 July 1993]: There are several provisions designed to ensure that the council tax payable in respect of a disabled person's sole or main residence is not higher than it would be if the house was not that person's residence. These operate whether or not the disabled person is liable for payment of the council tax.Any fixtures designed to make a house suitable for a person who is physically disabled must be ignored in the valuation of a house if they would tend to add to its value.Many people with disabilities require extra space in the form of a second kitchen or bathroom, an extra room of another type or wheelchair circulation space. These features might tend to increase the valuation of a house and hence its council tax bill. To avoid this, a disabled person's home with any of these features is taxed as if it was in the valuation band below that shown in the valuation list. As houses in band A already carry the minimum bill, their occupants are not facing any increase due to someone's disability and no reduction falls to be made in their case.