Council tax

Council tax is a local taxation system on domestic property. It is set and collected by local authorities.

Find out how council tax works and learn whether you might be eligible for a discount or exemption. You can also learn how to appeal your council tax band or liability.

This content applies to Scotland

Information on council tax including valuation bands, how to pay, discounts and reductions, exempt properties, arrears and the appeals porcess.

Leaflet from the Scottish Executive outlining commercial rates, and how to pay these.