Care leavers and council tax exemption
Topic: Legislation, Throughcare and aftercare
Author: Kenny McGhee
The issue of financial hardship and the impact of poverty on care leavers is well documented. Care leavers are a particularly vulnerable group when it comes to financial hardship. Leaving home at a much earlier age than the general population, care leavers are much more likely to encounter the effects of debt and poverty, lacking the safety net of the 'bank of mum & dad' which others may take for granted.
This briefing updates on changes in legislation which now exempts young care leavers in Scotland from council tax.
There is a practice note that has been designed in collaboration with Scotland’s local authorities to support them in their role as corporate parents.
The Regulations, which came into force on 1 April 2018, delegate powers to local authorities to administer an exemption in their area allowing care leavers (up to the age of 26) to be exempt from paying Council Tax.
As of March 2024, the legislative information in this briefing and practice note is still current, however, the Scottish Care Leavers Covenant is now no longer active and as such, some links and contact information may now be out of date.