Low Income Pandemic Payment


The Scottish Government announced on 8 March, households in receipt of Council Tax Reduction, living in temporary accommodation or in receipt of certain Council Tax exemptions will receive a £130 payment to help towards increased costs and lost income during the pandemic.

Eligibility Criteria

To be eligible for the grant, your household must have met one of the following criteria during April 2021:

  • Your household was in receipt of Council Tax Reduction.
  • Your household had no liability for Council Tax as you were in temporary accommodation, including a refuge.
  • Your household is exempt from Council Tax as:
    • Your home is unoccupied due to being cared for or caring for someone elsewhere.
    • All members of your household are care leavers, are under 18 or are severely mentally impaired.


There will be only one payment per household regardless of whether more than one criteria is met during April 2021.  Payment will be made by the end of October 2021 for eligible households.

The Comhairle will write to all eligible households to let you know how payment will be made.  This will be either a payment into your bank account or as a credit to your council tax account.

Impact on benefits

If you receive Universal Credit, this payment will be counted as capital. This will not normally affect the amount you receive unless you have savings or other capital totalling over £6,000.  If you are concerned that this payment could impact your Universal Credit award, you should report the payment in your journal by signing in to your Universal Credit account or by calling the Universal Credit helpline on 0800 328 5644.

This payment will be disregarded in full for other benefits and for income tax purposes.

Further information

For more information regarding this payment then please visit Low Income Pandemic Payment (Opens in a new window or downloads a file) on MyGov.Scot website.