General Information
The Government introduced Council Tax on 1 April 1993 as the way in which people contribute towards the cost of local services i.e. schools and refuse collection. It also provides funding for the Police, Fire Brigade and Assessor.
Councils in Scotland have to set their Council Tax level by 11 March each year. After the Council Tax is set, we send an annual bill to each property in the middle of March telling you how much you have to pay from 1 April. Council Tax is a yearly charge that is paid over 10 months, from 1 April to 1 January. Your first payment should be made on or before the 1 April and you then pay nine further payments on or before the first of each month until January. If you want to pay your Council Tax in one payment, you must pay on or before 1 May.
The Assessor for Central Scotland is responsible for compiling and maintaining the Valuation List. This is a record of all properties that are due Council Tax. The Assessor places each property in one of eight valuation bands. The property band is detailed on every bill issued. You can get details of your band or the band of any property in the Falkirk Council area by contacting us. The band into which each house is put depends on the estimated market value of the property on 1 April 1991. This takes into account the location and state of the property. If the property was built after 1991 the Assessor makes an estimate as to what the market value would have been. 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).
The Council Tax is a local property tax. It is based on two adults living in a property. If there is one or no adults living in a property, you may be able to claim a reduction on your Council Tax bill.
The Council Tax Reduction Scheme replaced Council Tax Benefit from 1 April 2013, and helps people on low incomes who are liable to pay Council Tax. It does not help pay your Water and Waste Water charges. Housing Benefit is also available to help people on a low incomes who pay their rent to the Council or to a private landlord or housing association. More information can be found on the Housing & Council Tax Benefit page|.
Council Tax liability
A bill is issued to every liable person at the start of each financial year to let you know the amount you are due to pay and when the payments are due.
If there has been an award/amendment or cancellation of exemption, discount, disabled person's relief or reduction, a bill is issued to confirm the adjusted amount you are due to pay.
If you have moved into a property in the Falkirk Council area a bill will be issued.
A Council Tax bill is sent to every property on the Valuation List. To decide who is liable to pay the Council Tax, you go through the list below until you 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
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person(s) who own and have their sole, or main residence in the property.
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person(s) who have their sole, or main residence in the property and is the tenant(s).
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person(s) who have their sole, or main residence in the property and is the sub tenant(s).
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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
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the sub-tenant with a lease over 6 months
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the tenant with a lease over 6 months
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the owner.
In the majority of cases the owner or tenant are normally the people who are due to pay the Council Tax. If a house is empty or if it is no one's main residence, the owner of the property will usually be the person who has to pay the Council Tax.
Sole or main residence
In most cases the decision regarding your sole or main residence is straightforward. This is because the majority of people only have one house and they live in it, so this is their sole and 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".
If you are associated with two homes, then we will ask you to complete an application form and provide any information we need to help us determine what property is your main residence. Examples of the information we need to help us make this decision are, what your connection is to the properties you are associated with? e.g. owner, tenant, linked to employment, where your partner and children reside, go to school etc., and do you have an intention to return to the property.
Once we have gathered all the information, we will determine what we regard as your sole or main residence and notify you of this.
Joint and several liability
When we are deciding who is liable to pay the Council Tax using the above list, and we establish that more than one person matches the statement on the list, we 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. Being jointly and severally liable does not mean that you only pay a proportion of the 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:
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Severally mentally impaired people are not held jointly liable.
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Full time students are not held jointly liable.
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Couples of the same sex are only jointly liable if they both match the same statement on the hierarchy list, eg they are joint tenants.
Council Tax reductions
There are circumstances in which you may be entitled to a reduction on the amount of Council Tax due.
Can I claim a discount / exemption on my Council Tax?
You may be eligible for a reduction on your bill, this depends on your individual circumstances, and you should contact us for more information. Here are some of the more common reductions.
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Where there is only one adult resident a 25% discount can be awarded (Single Person Discount Form). In addition to this 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. If someone in your household falls into one of these categories you should contact us for more information.
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Where there are no adults resident can be awarded. Historically a 50% discount was awarded in these circumstances however, 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. If you are liable for a property that is no-one's sole, or main, residence you should contact us for more information.
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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. There are also special circumstances where the property can be occupied, but an exemption may be awarded, these are where all of the occupants are full time students, severely mentally impaired or aged under 18. If you think you may be entitled to an exemption please contact us for more information.
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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. If you think you may qualify contact us for more information or download an application form.
Council Tax valuation bands and charges
The Council are responsible for setting the Council Tax each year. The Waste and Water charges are the responsibility of Scottish Water.
The Council is required to bill and collect the Water and Waste charges for Scottish Water.
Details of the current Council Tax and Scottish Water charges per band are detailed within the Council Tax Guide. Other useful details are also contained within the guide.
A history of Council Tax charges in Falkirk is shown below for reference
Council Tax band D history
|
Year
|
Annual band D Tax
|
Increase
|
|
|
£
|
£
|
%
|
|
2012/13
|
1070
|
0.00
|
0.0
|
|
2011/12
|
1070
|
0.00
|
0.0
|
|
2010/11
|
1070
|
0.00
|
0.0
|
|
2009/10
|
1070
|
0.00
|
0.0
|
|
2008/09
|
1070
|
0.00
|
0.0
|
|
2007/08
|
1070
|
25.00
|
2.4
|
|
2006/07
|
1045
|
46.00
|
4.6
|
|
2005/06
|
999
|
48.00
|
5.0
|
|
2004/05
|
951
|
45.00
|
5.0
|
|
2003/04
|
906
|
43.00
|
5.0
|
|
2002/03
|
863
|
50.00
|
6.2
|
|
2001/02
|
813
|
56.00
|
7.4
|
|
2000/01
|
757
|
38.00
|
5.3
|
|
1999/00
|
719
|
20.00
|
2.9
|
|
1997/98
|
680
|
56.00
|
9.0
|
|
1996/97
|
624
|
76.00
|
13.9
|
Council Tax arrears
Council Tax must be paid in accordance with the instructions on your bill.
When one instalment or part of one instalment is missed a reminder will be issued.
If you bring your account up to date and keep it up to date no further action will be taken.
If you do not pay per the reminder you will receive a final notice.
When a final notice is issued you have lost the right to pay by instalments and your full balance is due.If you receive a final notice it is not enough to bring your payments up to date, you must pay the full balance on your account or contact us to discuss an alternative payment plan.
If you do not pay per the final notice, the Council will apply to the Sheriff Court for a Summary Warrant.When a Summary Warrant is obtained you incur a surcharge of 10% of the outstanding balance.
Please remember to make your payments by the 1st of each month to avoid recovery action.
If you do not make payments as directed on your bills and reminders or do not maintain arrangements you have made with us you will be charges a surcharge.
Council Tax appeals
Enquiries
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Your first point of contact for any query you may have regarding your Council Tax should be made to your local office.
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You can contact the Council by letter, fax or email but it is often more productive to visit or telephone your local Council office so that your query can be fully discussed.
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This contact may not satisfy your concerns but will give you a fuller explanation of the reasons behind the Council’s decision.
Lodging an appeal against the band my property is placed in
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You may appeal but there is a time limit during which you may appeal.
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Falkirk Council does not 'band' properties. An independent body called The Assessor for Central Scotland does this and then passes the information to the Councils in its area.
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This means that any enquiries about, and appeals regarding the banding of your property should be addressed to:
The Assessor for Central Scotland
Hillside House, Laurelhill, Stirling, FK8 2NA
Telephone 01786 892200
The formal appeal process
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You must write to your local office.
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You must state the reasons that you do not agree with the Demand Notice you have received.
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You may be asked for further information before you receive a full reply from the Council.
The grounds upon which you can appeal
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If you disagree with the Council's decision that the dwelling is chargeable (ie you believe it should be exempt from charges).
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If you disagree with the decision that you are the person who should be liable to pay the Council Tax.
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If you disagree with the calculation of your bill (eg if you think you should receive a discount or disabled reduction).
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There is a separate review process for Council Tax Reduction. Please contact your local office if you require details of this.
How to appeal to an independent body
(The Valuation Appeal Committee)
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You must have already written to the Council advising that you were dissatisfied.
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You must have received a reply and be dissatisfied with that reply, or two months has passed since you wrote to the Council and you have not received a reply.
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Your must again write to the Council, (within four month of your original letter) advising that you wish to appeal to the Valuation Appeal Committee.
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Your letter must state the date you first wrote to the Council and the full reasons for appealing.
What happens next?
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The Council will contact the Secretary of the Committee to arrange a hearing.
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You will be cited to appear at a hearing where you, or your representative will be given the opportunity to present your case.
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You will be given at least 35 days notice of the hearing. A form will be enclosed which must be returned to the Council to advise if you intend to attend the hearing and if someone will be representing you.
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If you fail to return the form and appear at the hearing the Council will seek to postpone your hearing to a later date. If you do not appear at the hearing the Council will ask that your appeal be dismissed.
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You must continue to make payments, as requested on your bill, while your appeal is outstanding.
What is the Valuation Appeal Committee?
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It is made up of independent people who are selected from a pool known as the Valuation Appeal Panel.
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The Sheriff Principal appoints each member of the Committee.
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Each member of the Committee lives, works, or is engaged in business in the area covered by the Valuation Appeal Panel.
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The Secretary of the Committee, a local solicitor, advises on points of law but is not involved in the decision of the Committee.
What happens at the hearing?
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At the hearing there may be more than one case to be heard.
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Each case is dealt with in turn.
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The Committee will hear, in turn, the case presented by you or your representative, then by the Council’s representative.
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Both you and the Council’s representative may present evidence, e.g. copies of letters, extracts from relevant council tax legislation and case law.
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After each case is presented to the Committee they may address questions to both you and the Council’s representative.
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Both you and the Council’s representative can also address questions to each other after each case has been presented.
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Each party then, in turn, has the opportunity to sum up their case.
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Once all the cases have been heard the Committee are left to deliberate.
How will I be advised of the decision?
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The Secretary of the Committee will write to you with their decision.
What happens if your appeal is upheld?
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Your Council Tax account will be adjusted in accordance with the decision of the Committee.
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An adjusted Council Tax Demand Notice will be issued to you.
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Any credit balance on your Council Tax account resulting from this change will be transferred to any other outstanding Council Tax account you may have or it will be refunded.
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The Council may appeal the decision to the Court of Session on a point of law.
If your appeal is rejected can you appeal further?
You can appeal to the Court of Session against a decision of the Committee but only on a point of law.