Council Tax Reduction is available to both homeowners and tenants in all Council Tax bands. The amount of Council Tax Reduction you will get depends on the amount of Council Tax you have to pay, the amount of money you have coming in and the number of people in your household. Council Tax Reduction can reduce your Council Tax bill to zero, although you will still need to pay your Water and Wastewater charges. Check the Shetland Islands Council website to see if you qualify for Council Tax Reduction. All care experienced people should qualify for total council tax exemption.