Falkirk Council

The Government introduced Council Tax on 1st April 1993 as the way in which people contribute towards the cost of local services.

Setting the Council Tax level

Councils in Scotland have to set their Council Tax level by 11th 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 1st April.

Payment of Council Tax

Council Tax is a yearly charge that is paid over 10 months, from 1st April to 1st January. Your first payment should be made on or before the 1st 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 1st May. 

Valuation bands

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 band into which each house is put depends on the estimated market value of the property on 1st 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. 

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, 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

1. person(s) who own and have their sole, or main residence in the property.
2. person(s) who have their sole, or main residence in the property and is the tenant(s).
3. person(s) who have their sole, or main residence in the property and is the sub tenant(s).
4. 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

1. the sub-tenant with a lease over 6 months
2. the tenant with a lease over 6 months
3. 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:

1. Severally mentally impaired people are not held jointly liable.
2. Full time students are not held jointly liable.
3. 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). 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.   
• Discounts  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.
• 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. 
• 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.

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.

Council Tax Benefit

Read the Council Tax Benefit| page for more information.