What is council tax?

Council tax is a tax on property that is collected by local councils, who use it to pay for essential local services, such as bin collections, recycling, street lighting, roads, and the maintenance of your local area. As this is administered by local authorities, you should visit your local council website for information on how to register for council tax and how and what to pay. Use this Scottish Government Search Tool to find our more about council tax in your local area.

To find out the council tax band for your property, search for your council tax band using this portal from the SAA by typing in your address or post code. Any property listings or advertisements should also include the council tax band.

Important: Please note that Council Tax is considered a public fund for immigration purposes, which means that BN(O) visa holders are not able to apply for council tax exemptions or reductions.

Who pays council tax?

In most circumstances, anyone who owns or rents a home will pay council tax. If you rent your property, it is you and not your landlord who is responsible for paying council tax.

You are responsible for registering to pay council tax. The tax is due from the moment you officially move into the property until you have officially vacated the property.

There are a few scenarios where the tenant may not have to pay council tax, such as:

• If you have a live in landlord – for example, if your landlord sublets part of their property to you.
• If you live in an HMO property. An HMO is a House in Multiple Occupation, which is a flat or house with multiple tenants who all rent their share of the property on an individual basis.

If you rent and you are unsure whether you are liable to pay council tax, you should consult your rental agreement.

If you are a homeowner, you will be responsible for paying council tax. If you are a homeowner and your home is empty and unfurnished for six weeks or more, you may be exempt from paying council tax.

Note that council tax is paid per household. For example, if you live with a partner, you will both share the cost of the council tax for the property. The council tax is set at the property level and does not increase or decrease depending on how many residents are living in the property.

How do I pay council tax?

There are several ways to pay your council tax:

• You can pay online or set up a direct debit.
• You can use Paypoint, Payzone, or Quickcards for cash payments at post offices, banks, newsagents, and certain shops.
• You can pay over the phone.

Online payments are often the easiest and quickest way to pay your council tax bill.

Once you have registered to pay council tax, you should receive your council tax bill which states how much council tax you must pay, by when, and in what way. It is worth keeping your council tax bill as this is one of the best ways to show proof of your address, which you may need to do when opening a bank account, applying for a mortgage, or registering for school places, for example.

Note that these payment methods may vary slightly depending on where you live.

When do I pay council tax?

The council tax is usually split into 10 monthly payments. However, it is possible to split your payments into 12 months instead of 10 – contact your local authority to arrange this.