Council Tax
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Setting the Council Tax level
Council Tax is set by 11th March each year, after which we send an annual bill to each property.
Payment of Council Tax
- Council Tax is a yearly charge paid over 10 months, from 1st April to 1st January.
- Your first payment is due 1st April and then by the 1st of each month until January.
- If you want to pay your Council Tax in one payment, you must pay by 1st May.
Valuation bands
The Assessor for Central Scotland is responsible for the Valuation List, a record of all properties that are due Council Tax.
- The Assessor places each property in one of eight valuation bands.
- The band into which each house is put depends on the estimated market value of the property on 1st April 1991.
If you do not agree with the band your property has been put into you should contact
The Assessor for Central Scotland
Hillside House
Laurelhill, Stirling
FK8 2NA
Telephone 01786 892200
Who is liable to pay Council Tax?
A Council Tax bill is sent to every property on the Valuation List. To decide who is liable to pay the Council Tax, find the first statement that fits a member of your household who is 18 years of age or over.
That person or person(s) will have to pay the Council Tax and are called the “liable person(s)”. They are the:
- person(s) who own and have their sole, or main residence in the property
- person(s) who have their sole, or main residence in the property and is the tenant(s)
- person(s) who have their sole, or main residence in the property and is the sub tenant(s)
- person(s) who have their sole, or main residence in the property
If no one has their sole, or main residence in the property, then the liable person is either
- the sub-tenant with a lease over 6 months
- the tenant with a lease over 6 months
- the owner
Sole or main residence
Where you are involved with more than one property for any reason, then the Council have to establish which property is your “sole or main residence”. We will ask you to complete an application form and provide any information to help us determine your main residence. Once we have gathered all the information, we will determine your sole or main residence and notify you of this.
Joint and several liability
Should we establish that more than one person matches the statement on the list, we will hold all these people liable for Council Tax. e.g. if two brothers jointly own a property and both live in the property, they are both liable for the Council Tax.
Married couples or people living together as Husband and Wife are also jointly liable for Council Tax.
We only send one bill to the property no matter how many people are liable.
It is up to the people named on the Council Tax Bill to decide how much each individual pays.
There are three special cases where the joint and several liability rule does not apply:
- Severally mentally impaired people are not held jointly liable.
- Full time students are not held jointly liable.
- Couples of the same sex are only jointly liable if they both match the same statement on the hierarchy list, e.g. they are joint tenants.
Reductions
There are circumstances in which you may be entitled to a reduction on the amount of Council Tax due.
Discounts where there is only one adult resident a 25% discount can be awarded (Single Person Discount Form).
- Certain categories of people are not 'counted' when establishing how many adults are resident.
- These categories include full time students, apprentices, severely mentally impaired persons, carers, recent school leavers and people in hospital or care homes.
Discounts where there are no adults resident can be awarded. From 1st April 2005 unoccupied properties only receive a 10% discount by default. There are certain situations where an exemption (see below) or a 50% discount can apply.
- Exemptions can be awarded in certain circumstances where the property is unoccupied and unfurnished. Or where it is unoccupied because the previous occupant is in hospital/care home or prison.
- An exemption may be awarded where all of the occupants are full time students, severely mentally impaired or aged under 18.
Disabled relief can apply when someone who lives in your property has a permanent and substantial disability.
- In addition to this disability they must either use a wheelchair indoors or have an additional bathroom/kitchen or room within your property specifically for their needs.
Appeal rights
If you disagree with a decision made by the council, you may have the right to appeal. However, you cannot withhold any payment of Council Tax pending the outcome of an appeal.
More information is available on Council Tax.
Further support is available from the Sensory Centre.