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Council Tax Reduction - How to request a Review


Council Tax Reduction is a reduction on your council tax you may be entitled to if you are on a low income.  Your local authority runs the Council Tax Reduction scheme in your area.  Where an individual is dissatisfied with the council tax reduction decision made by their local authority they can, provided it is done within two months of that decision, seek a review of the decision by writing to their local authority requesting a review.  A review of eligibility for Council Tax Reduction will consider the amount of income a person has with the amount that a person needs to live on (their applicable amount) this will vary depending on the circumstances of the individual and their dependents.  

The request for review must state the reasons why the individual thinks the council tax reduction decision is incorrect.  The local authority must consider the request and reply with their decision in writing within 2 months.  A request for a review of Council Tax Reduction should be sent to the relevant local authority.

Further Review

If after receiving a review decision by the local authority you remain dissatisfied then you can seek an independent ruling from the Council Tax Reduction Review Panel who will conduct a further review.  This request for further review must be made within 42 days of the notification from the local authority of their review decision. 

A further review by the Council Tax Reduction Review Panel can only be requested after the relevant local authority has carried out an internal review. 

The only exception to this is if you do not receive a written response from your local authority within two months of writing to them requesting a review. If this occurs the individual or their representative can request in writing an independent ruling from the Council Tax Reduction Review Panel.

The Council Tax Reduction Review Panel is an independent body which is an addition to the Scottish Tribunals Service, providing an additional review service to safeguard individual’s rights to administrative justice when assessing an individual’s eligibility for Council Tax Reduction.   They will consider the facts presented to them and give an independent ruling as to whether the decision made by your local authority is correct or not.

An application for further review should be made directly by the individual applicant or their representative in writing to the:

Council Tax Reduction Review Panel

Europa Building

450 Argyle Street

Glasgow G2 8LH

Further information, including application forms, are available via their website http://counciltaxreductionreview.scotland.gov.uk/index.htm  or by telephoning 0141 242 0223.

When notified by the Council Tax Reduction Review Panel of a further review the Local Authority will forward  their decision regarding the review and the supporting documentation from the Council Tax Reductions Review Panel.  This includes copies of the notification of review to the applicant, responses to that notice, relevant extracts from the applicants Council Tax Reductions application, summary of response to review and any other supporting communications.


The Local Authority will also forward a copy of the documentation they are submitting to the Council Tax Reduction Review Panel to the applicant at this time, prior to the hearing.

Information regarding the Council Tax Reduction Review Panel including the extent of their powers is available via their website at http://counciltaxreductionreview.scotland.gov.uk/

Further information regarding Council Tax Reduction, how it works, FAQs and Reviews are also available via the Scottish Government website at : http://www.scotland.gov.uk/Topics/Government/local-government/17999/counciltax/CTR