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Chwefror 12 af 2012

Council tax

This information applies to Scotland only



What is council tax

Council tax is a system of local taxation collected by local authorities. It is a tax on domestic property but the rules about who has to pay it are quite complicated.

Some property is exempt from council tax either because no-one lives in it or because of the condition it is in.

Some people do not have to pay any council tax. Some people are liable to pay it but get a discount.

Valuation bands

All residential properties are given a council tax valuation band by the local assessor. The band is based on the value of your home on 1 April 1991. A different amount of council tax is charged on each band. Each local authority keeps a list of all the domestic property in its area, together with its valuation band. This is called the valuation list.

The valuation bands are:-

Valuation band Range of Values
A Up to £27,000
B Over £27,000 and up to £35,000
C Over £35,000 and up to £45,000
D Over £45,000 and up to £58,000
E Over £58,000 and up to £80,000
F Over £80,000 and up to £106,000
G Over £106,000 and up to £212,000
H Over £212,000

Finding out what band a property is in

To find out what band a property is in, you can:-

  • inspect a copy of the valuation list held by your local authority – see below
  • look at the council tax valuation lists published on the internet by the Scottish Assessors Association at (New window) www.saa.gov.uk
  • check with your local authority
  • if you are the person responsible for paying council tax (the liable person), check your council tax bill. For more information about who is a liable person, see under heading Who has to pay council tax.

A copy of the valuation list is kept at the local authority's main offices and is available for public inspection. Local authorities may also make the list available in other offices, including libraries. There may be a small charge.

If the valuation list is changed, for example, if a property is put into a different band, the local assessor will write to the council tax payer, informing them of the change. The local authority will then issue a revised council tax bill.

Properties exempt from council tax

Some property is exempt from council tax altogether. It may be exempt for only a short period, for example, six months, or indefinitely. It may be exempt because of who lives in it.

Properties which are exempt include:-

  • property which is empty. This means it has to be unoccupied and unfurnished. The exemption applies for a maximum of six months and the property has to be vacant for the whole of this period (although up to six weeks of occupation during the period is allowed). Local authorities can offer an empty homes discount of up to 50 per cent on unoccupied and substantially unfurnished properties which have been empty and unfurnished for more than six months
  • property which is vacant because it needs major repairs or alterations to make it habitable. The exemption applies for a maximum of 12 months whether the work is actually finished or not by then
  • condemned property
  • property which has been legally re-possessed by a mortgage lender
  • property unoccupied because the person who lived there now lives elsewhere because they need to be cared for, for example, in hospital, in a care home or with relatives
  • property which is unoccupied because the person who lived there has gone to care for someone else
  • any property that only students (or Foreign Language Assistants on the official British Council programme) live in. This may be a hall of residence, or a house
  • a holiday caravan or boat is exempt if it's on a property where council tax is paid
  • a property occupied solely by one or more school or college leavers aged under 20, who left school or college after 30 April after studying for more than twelve hours a week on a course not higher than A levels or Scottish highers. The property is exempt until 1 November of the same year
  • a property where all the people who live in it are aged under 18
  • a property where all the people who live in it are severely mentally impaired
  • unoccupied agricultural dwellings
  • housing association ‘trial’ housing
  • a building owned by a registered social landlord which is waiting for demolition
  • a property which is unoccupied because it is difficult to let separately (for example a granny flat).

If you think that your property should be exempt, you should consult an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that can give advice by e-mail, click on (New window) nearest CAB.

Who has to pay council tax

Usually one person, called the liable person, is liable to pay council tax. Nobody under the age of 18 can be a liable person. Couples living together will both be liable, even if there is only one name on the bill. This applies whether the couple is married, cohabiting or in a civil partnership.

Usually, the person living in a property will be the liable person, but sometimes it will be the owner of the property who will be liable to pay.

The owner will be liable if:-

  • the property is in multiple occupation, for example, a house shared by a number of different households who all pay rent separately; or
  • the people who live in the property are all under the age of 18; or
  • the people who live in the property are all asylum seekers who are not entitled to claim benefits including council tax benefit·or
  • the property is a care home, hospital, hostel for homeless people or women's refuge
  • the people who live there are residents of long stay hospital wards included on the valuation list
  • the people who live in the property are domestic servants in a second home occupied from time to time by the owner. The owner is liable if all the residents of the second home are either employed in domestic service or are the family members of the employee in domestic service
  • the properties are bed and breakfast establishments or hotels
  • the people who live there are members of religious communities whose principal occupation is prayer, contemplation, education or the relief of suffering
  • the person who lives there is a minister of religion of any faith who does not own the property but who lives and works there
  • people are staying in a holiday caravan or boat which is parked/moored on another property and is therefore not a separate dwelling.

If you think that the owner of the property should be paying the council tax, you should consult an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that can give advice by e-mail, click on (New window) nearest CAB.

If only one person lives in a property they will be the liable person. If more than one person lives there, a system called the hierarchy of liability is used to work out who is the liable person. The person at the top, or nearest to the top, of the hierarchy is the liable person. Two people at the same point of the hierarchy will both be liable.

The hierarchy of liability is:-

  • a resident who owns all or part of the property
  • a resident who is a tenant of all or part of the property
  • a resident who is a sub-tenant of all or part of the property
  • a resident with no security of tenure
  • a non-resident owner of any part of the property unless there is a non-resident tenant or sub-tenant who has a lease (or sub-lease) of six months or more.

How much is council tax

Each year, every local authority will set a rate of council tax for each valuation band. Not everyone will have to pay the full amount of council tax. There are three ways in which your council tax bill may be reduced. These are:-

  • the reduction scheme for disabled people
  • discounts
  • council tax benefit and second adult rebate.

Reduction scheme for disabled people

If there is someone (adult or child) living in a household who is substantially and permanently disabled the council tax bill for the property may be reduced. The reduction is made by charging council tax on a lower valuation band than the one the property is in. For example, if the property is in band D, the council tax bill will be worked out as if it were in band C. This reduction also applies to dwellings in band A. The reduction will be the same proportion of the council tax bill as the properties in the higher bands.

To claim a reduction you must show that a disabled person lives in the property, and also that the property has at least one of the following:-

  • an extra kitchen or bathroom to meet the needs of a disabled person
  • any other room (except a toilet) which is mainly used by a disabled person to meet their needs
  • enough indoor space for a disabled person to use their wheelchair.

An application for this reduction must be made in writing to the local authority. Many local authorities will have a special application form. Some will ask for supporting evidence, for example, a doctor’s letter.

If you think that you may be entitled to a reduction because someone in your household is disabled you should consult an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that give advice by e-mail, click on (New window) nearest CAB.

Discounts

If only one adult lives in a property they will get a 25% discount on the council tax bill. When working out how many people live in a property, some people are not counted. These are called disregarded people. If everyone who lives in the property is disregarded, there will still be a council tax bill, but there will be a 50% discount. People are disregarded when they are:-

  • aged 17 or under (you have to be at least 18 before you have to pay the council tax)
  • living in the property temporarily and for whom this is not their normal home
  • prisoners or people in detention awaiting deportation
  • people being detained in a hospital or hostel under mental health legislation
  • people who are severely mentally impaired
  • full-time students on a qualifying course of education (including correspondence or on-line courses); student nurses; Foreign Language Assistants on the official British Council programme
  • a spouse, civil partner or a dependant of a student who is a non British Citizen and who is not allowed under immigration rules, either to work in the UK or claim benefit
  • young people on government training schemes and some apprentices
  • long-term hospital patients and care home residents
  • living in a hostel which provides care or treatment because of a person’s old age, physical or mental disability, past or present alcohol or drug dependence or past or present mental illness
  • care workers and some live-in carers
  • staying in a hostel or night shelter, for example, in a Salvation Army or Church Army hostel
  • school or college leavers still aged under 20 who have left school or college after 30 April. They will be disregarded until 1 November of the same year whether or not they take up employment
  • aged 18 and someone is entitled to child benefit for them  
  • members of a religious community
  • members of visiting armed forces and their dependants.

A local authority may automatically send a council tax bill which includes a discount. The discount will be shown on the bill.

If you believe that you are entitled to a discount and your bill does not show that you have had one, you should apply to the local authority for a discount, as soon as possible.

If the bill shows that the local authority has applied a discount and you do not think that you should have one, you must tell the local authority within 21 days. If you do not do this the local authority may later impose a penalty.

Holiday homes

Furnished second or holiday homes will be liable for council tax but will have a 10% - 50% discount because no one lives there on a permanent basis.

Council Tax Benefit and second adult rebate

A person who is liable to pay council tax may be able to claim Council Tax Benefit. The amount of benefit they may get will depend on their income and capital.

If you have someone living with you who is not liable to pay the council tax on your property, you may be able to claim a benefit called a ‘second adult rebate’. You will not be able to claim a second adult rebate as well as Council Tax Benefit. If you are entitled to both, you will receive whichever is the higher.

For details of Council Tax Benefit and second adult rebate, see Help with your Council Tax – Council Tax benefit.

How to pay council tax

Council tax bills should be sent out in April. You have the right to pay by 10 instalments. Local authorities may accept weekly or fortnightly payments.  Some may also offer a reduction in the total bill if it is paid all at once, at the beginning of the year.

Arrears

When you have not paid an instalment of council tax on the date it is due, your local authority must issue a reminder, asking for payment within seven days. If you fail to pay within this period, you lose the right to pay by instalments and a full year's council tax becomes payable.

When you have not paid an instalment of council tax within 28 days of the date it is due, the local authority may apply to the sheriff court for a summary warrant to show you are liable to pay the arrears. It must offer you time to pay the debt. If you cannot reach an agreement with the authority to pay off the arrears, or you can't keep to the payments under the time to pay order, the authority can enforce the summary warrant by making deductions from your income support, jobseeker’s allowance, employment and support allowance or wages or having sheriff officers seize your goods to the value of the amount owed. Many of your possessions will be exempt from seizure.

If you are in arrears of council tax, you should consult an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that can give advice by e-mail, click on (New window) nearest CAB.

Appeals

You can appeal about a number of decisions that have been taken about your council tax liability.

The decision that you want to appeal may have been taken by the local assessor or by the local authority. If you are not sure where to make the appeal you should consult an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that can give advice by e-mail, click on (New window) nearest CAB.

What to do if you think your council tax band is wrong

If you think your council tax band is wrong, you should first contact the local assessor. Many enquiries can be sorted out on the spot.

In some cases, the local assessor may review your band. They will write to you to let you know their decision. Bear in mind that, if your home is already in band A, which is the lowest band, the local assessor cannot reduce the band further.

In some cases, you can make a formal application to have your band changed. This is called making a proposal.

You can make a proposal within six months of:-

  • becoming a new council tax payer on a property
  • the local assessor notifying you that your banding has changed.

You can also make a proposal if:-

  • your property has been demolished
  • substantial changes have occurred in the locality that have affected the value of your home as at 1 April 1991
  • your property has been adapted for someone with a disability.

If you want to make a proposal, ask the local assessor to send you a proposal form to fill in.

If you disagree with the local assessor’s decision on your proposal, you can appeal to an independent valuation appeal committee – see under heading Valuation appeal committee.

For more information about council tax banding, see the Scottish Assessors Association’s website at: (New window) www.saa.gov.uk/

Other complaints about council tax

You can complain to your local authority if there is a dispute about:-

  • whether or not someone is a liable person. This includes a dispute about someone who is jointly liable because there are two or more people on the same level of hierarchy or where someone is jointly liable because they are one of a couple
  • whether a property is exempt
  • whether a discount applies
  • whether or not the reduction scheme for people with disabilities applies to you.

The following people can complain:-

  • a liable person, including someone who is jointly liable
  • someone who is directly affected by the decision, for example, the administrator of the estate of a liable person who has died.

You must write to your local authority with your complaint. The local authority should send you a reply within two months.

If it does not agree with you, you can appeal against its decision to the valuation appeal committee (see below). If the local authority does not reply within two months, you can appeal direct to the valuation appeal committee without waiting for the reply of the local authority, as long as not more than four months have passed since you first wrote to the local authority.

The valuation appeal committee cannot hear appeals about why you have not paid your council tax or appeals about council tax benefit. Also it cannot hear appeals about the level of a discount the local authority has decided to set for second homes or long-term empty homes. The level of these discounts can only be challenged in the court by a legal procedure called judicial review. You will need specialist legal advice before taking one of these cases.

Valuation appeal committee

An appeal must be made by notifying the council within a period of four months of the date on which you first raised your grievance with them. You must explain why you want to appeal and also state the date on which you wrote to the council. The council will pass your appeal to the secretary of the relevant local valuation appeal committee.

You must continue to pay your original council tax bill whilst your appeal is outstanding.

You do not have to pay anything to make an appeal.

There are time limits within which you can appeal – see above. When they get your letter, the valuation appeal committee will acknowledge it and send you information about the procedure.

It will send you a notice of the hearing – you should get at least four weeks notice. You are advised to go to the hearing in person to put your case. If you have problems understanding English, it can provide an interpreter. It can also arrange to meet other needs if you are disabled, for example, if you have mobility problems or need special equipment.

In all cases the valuation appeal committee will consider all the information about the particular case and will decide what should happen.

If you want to make an appeal about council tax, you should consult an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that can give advice by e-mail, click on (New window) nearest CAB.

Particular circumstances

There are particular points to remember in the following circumstances:-

  • if you live permanently in a hotel – you will not be liable for council tax on the property although the hotel charges would probably include an amount towards any council tax payable
  • if you have more than one home – you will probably pay a reduced council tax on your second home (if no-one lives there) and a full council tax on your main home
  • if you own caravans or mobile homes – if you live permanently in a caravan or mobile home you will pay the council tax. People who have a fixed caravan as a holiday home will pay business rate. Towing caravans kept at your home will not be subject to either council tax or business rate
  • if you are a full-time student in advanced education (or Foreign Language Assistant on the official British Council programme) – you will have to pay council tax if you are the liable person for a property. However, if all the people living in the property are students or Foreign Language Assistants, no council tax will be payable and if some of the residents are students or Foreign Language Assistants, the council tax may be reduced.

If you are in any of these groups and need further information you should consult an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that can give advice by e-mail, click on (New window) nearest CAB.